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Quality and Quantity in Accountancy

Author

Listed:
  • Horia CRISTEA

    (West University of Timișoara)

Abstract

The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from a quantitative and qualitative point of view. The economic cycle is a continuous set of choices and decisions (of maintaining, developing, correcting) based on the information supplied through accounting. The input information that is processed can be incorrect, then processed with correct models, and the outputs can be correct, incorrectly processed and with incorrect results.

Suggested Citation

  • Horia CRISTEA, 2021. "Quality and Quantity in Accountancy," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(4), pages 3-8, April.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:4:p:3-8
    DOI: 10.37945/cbr.2021.04.01
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    More about this item

    Keywords

    inputs; outputs; the accountancy-handling-operation triplet; distortion; moral; ethics;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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