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Contabilitatea si Societatea Cunoasterii


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  • Dimitriu, Mihail

    (Centre of Financial and Monetary Research " Victor Slavescu", Romanian Academy, Bucharest)


In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the entire informational system. For reaching this major purpose in the context of using the calculate technique, is necessary a joint purpose of the theoreticians and the specialists in practice for a perfection of the accountant theory, the correct adaptation of these at the conditions and needs impose at a microeconomic level. In this purpose, we propose a possible model of integration of accountant information as a part of the present informational system at a microeconomic level.

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Bibliographic Info

Article provided by Centre of Financial and Monetary Research "Victor Slavescu" in its journal Studii Financiare (Financial Studies).

Volume (Year): 11 (2007)
Issue (Month): 2 (June)
Pages: 83-91

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Handle: RePEc:vls:finstu:v:11:y:2007:i:2:p:83-91

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Keywords: contabilitate; cont; model; sistem informatic; sistem informational; societatea cunoasterii;

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Cited by:
  1. Paliu -Popa Lucia, 2013. "Accounting, An Essential Component Of The Information System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 66-73, February.


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