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Financial accounting systems - ratio between accounting organisation system and informatic approach

Author

Listed:
  • Diana-Elena CODREANU

    („CONSTANTIN BRÂNCOVEANU” UNIVERSITY)

  • Ionela POPA

    („CONSTANTIN BRÂNCOVEANU” UNIVERSITY)

  • Cristina TENOVICI

    („CONSTANTIN BRÂNCOVEANU” UNIVERSITY)

  • Denisa PARPANDEL

    („CONSTANTIN BRÂNCOVEANU” UNIVERSITY)

Abstract

Practical activities have lately started to use complex financial-accounting informatic systems on a large scale, facilitating the establishment of a background for improving informational processes and substantiating decisions, also taking account of the requirements when implementing the mechanism of market-oriented economy. The financial-accounting informatic system in any economic organisation has the role to show the data and outcomes of company economic performance in a format that is beneficial and useful to accountants and managers in order to ensure the good running of their companies. Thus, when information is necessary to substantiate a decision in terms of economic matters, the field of financial-accounting data along with the related informatic system provide the information needed for three management functions: planning, control and evaluation.

Suggested Citation

  • Diana-Elena CODREANU & Ionela POPA & Cristina TENOVICI & Denisa PARPANDEL, 2012. "Financial accounting systems - ratio between accounting organisation system and informatic approach," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 577-581, May.
    • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:577-581
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    More about this item

    Keywords

    financial-accounting informatic system; decisions; financial-accounting information;
    All these keywords.

    JEL classification:

    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • G00 - Financial Economics - - General - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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