Advanced Search
MyIDEAS: Login

Accounting Information In The Context Of Globalization

Contents:

Author Info

  • Alexandra-Daniela SOCEA

    ()
    (“Alexandru Ioan Cuza” University of Iasi, Romania)

Registered author(s):

    Abstract

    The evolution of national economies is influenced by forces acting globally. In this regard, operating, financial and investment decisions have significant international implications. Most of them are based on accounting information, which must be remarked by quality from all points of view. Since the accounting information range of users is diverse and their information needs are at least as diverse, interpretation of accounting informations quality is characterized by subjectivity. The users’ requirements are evolving in a rapidly rhythm and accounting must continuously adapt to the new informational requirements. Through their nature and content the accounting informations contributes to substantiate the decisions of various categories of users: current and potential investors, employees and unions, customers, financial and commercial lenders, government and its institutions, state, public. In the current international context, an accounting information able to satisfy users’ needs is more than ever necessary. By its nature and functions, accounting disciplined the economic life, directing it toward profitable alternatives. Equally, the accounting rigor has cultivated the sense of trust in business, has developed the economic poise and the order of the entrepreneur. The importance of accounting consists in its universal value, in its functionality at all stages of development of human society

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS%20vol.10,nr.special,2010%20fulltext.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.

    Volume (Year): 10 (2010)
    Issue (Month): Special (December)
    Pages: 325-332

    as in new window
    Handle: RePEc:scm:ausvfe:v:10:y:2010:i:special:p:325-332

    Contact details of provider:
    Postal: Universitatii 9, 720225; Suceava
    Phone: +40 230 522978
    Fax: +40 230 216147
    Email:
    Web page: http://www.seap.usv.ro
    More information through EDIRC

    Related research

    Keywords: accounting; accounting information; decision process; users; accounting information’quality;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:scm:ausvfe:v:10:y:2010:i:special:p:325-332. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.