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The science of controlling has made significant advances in recent decades. Managerial accounting, linked to financial accounting, has evolved to bring together the accounting and planning of costs and results, permeating the entire activity of the company, from finance to production, sales, marketing, human resources processes, satisfying the growing information needs of management. In the development of controlling, a distinction can be made between trends specific to the Anglo-Saxon and German-speaking areas. The basic difference is that the Anglo-Saxon approach sees controlling as an integral part of management, with the main task of helping to allocate resources efficiently. The German approach, on the other hand, sees controlling as an independent information-producing tool, a separate organisational unit, on the basis of which the various planning and control processes of management are implemented. Common to both approaches is that controlling is not limited to operational management areas but is increasingly extended to strategic levels, thus helping to improve corporate performance effectively.

In the activity of any economic entity, the efficiency of the use of resources, especially new investments, has a primary place in making decisions to achieve the proposed objectives. The same approach can be found in non-profit entities. The mission of non-profit organizations is not to make any profit but to help others, to protect human and moral values, or to protect the environment. The funds necessary for carrying out the activity do not represent income from the carrying out of the object of activity but primarily represent the participation of civil society and natural or legal persons interested in partnerships with non-profit organizations by offering them donations or sponsorships. The annual reporting of these organizations reveals more and more aspects regarding the efficiency and effectiveness of resources and the way of fulfilling their missions. This research has as its primary objective the identification of users of accounting information provided by nonprofit organizations and the factors that can influence how they report their activity. The research directions aimed to find answers regarding the users of accounting information, the mandatory and voluntary information presented in the annual reporting, the availability of disclosure of information to stakeholders, and the increase of trust and sustainability of NGOs. In this regard, the specialized literature and the legislation in the field regarding mandatory reporting information was studied, as well as the transparency of the voluntary ones in response to the management's responsibility towards the stakeholders in the organization's mission. The conclusions formulated concern the stakeholders, the influencing factors, and the types of information on which they could present presentation claims in the annual reporting.

The industrial products market comprises a complex area with high dynamics in terms of technology evolution along with market requirements. Thus, the success of economic activities depends on the capacity of adaptation of the technological process to the needs of the market, being conditioned by both the quality of the products obtained and their diversity. Because of this, it is very important to organize a very efficient accounting and control system and costing that can be considered as a useful decision-making tool and to allow effective management of the economic entity. Accounting is a lan-guage of an economic activity such as the process of identifying, measuring and communicating eco-nomic information to enable its users to make judgments and make informed decisions. The role of an entity's accounting is to reflect financial information on economic and financial activity for use by inter-nal information users, ie managers, so that they can make accurate decisions about future activities. Financial accounting provides information to external users and is subject to standards and norms of the current legislation. Therefore, according to the information presented by the financial accounting, it relates to the past, relying mainly on accounting estimates. A supplementary accounting component is management (or managerial) accounting, which mainly addresses internal financial information users and contains detailed information on the determination of the outcome of the financial year, both at the level of a production process and at the whole activity of the entity.). Due to this fact, the purpose of this article is to highlight the role of managerial accounting, which, as defined in the literature of ac-counting, ie internal or analytical, is increasingly approaching performance measurement, thus finding answers for the future and what will happen due to the tools for controlling the microeconomic process-es in the economic entities. The article analyzes the evolution of managerial accounting from traditional costing information, which no longer provided relevant information in relation to managers' information requirements, to new guidelines (ABC method, BSC, etc.) after 1987, when the issue of managing per-formance and creating added value is a milestone in its evolution. Therefore, the changes in manage-ment accounting influenced managerial decisions in improving performance management methods and identifying mutations that occurred in an unstable environment in all areas of economic life, diversifica-tion being dictated by permanent changes responding to the structure of the population's needs in line with its needs, its degree of civilization and culture, with the aim of exploring cost-based information and applying integrated methods of strategic managerial accounting. There is no doubt a need in this area. Taking into account the research theme 'New Dimensions of Management Accounting and Im-pacts on Performance in an Unstable Environment', in this case the research focused on a theoretical and empirical approach.