The Accounting Information Quality Concept
AbstractThe actual evolution of the modern society imposes a continuous improvement of both economic information and accountancy in particular. Accounting information should be built in such a way so as to be able to respond both to the enterprise requirements, as regards the decision fundamentals, and also to the informal needs of its partners. In this way the quality of the information offered by the financial situations, becomes a purpose in itself and it should bring an added value to the financial report frame sustaining in this way the financial system and economic increase. The utility of the accounting information, offered through financial reports, is proven in the conditions in which the receptionists use it in order to understand the economic reality of the enterprise, and in order to make the suitable decisions. So that, the accounting information utility cannot be defined in other modality, but only, through its quality.
Download InfoIf 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.
Bibliographic InfoArticle provided by Spiru Haret University, Faculty of Accounting and Financial Management Constanta in its journal Journal of Academic Research in Economics.
Volume (Year): 3 (2011)
Issue (Month): 3 (November) ()
Contact details of provider:
Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=9
More information through EDIRC
enterprise informal system; administrative instrument; quality notion in accounting information.;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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: (Claudiu Chiru).
If references are entirely missing, you can add them using this form.