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Informasia Contabila – Instrument De Putere În Epoca Globalizarii

Author

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  • Megan Ovidiu

    (Universitatea de Vest Timisoara, Facultatea de Stiinte Economice)

Abstract

Les transactions effectuées dans le marché globale de capital (qui a le principal component le marché boursier) et les investissements étrangers directs nécessitent une information préalable pour les investiteurs qui ont des fonds pour être placés. Dans ces conditions les informations comptables deviennent un instrument important pour décider d’investir ou de désinvestir au niveau international. C’est pourquoi je considère que la comptabilité est un instrument de force dans l’époque de la globalisation. Il y a des situations où les entreprises peuvent dénaturer l’information comptable et la solution pour éviter cet inconvénient est l’audit des situations financiaires. Cependant, il y a des exceptions où l’audit ne peut pas empêcher la désinformation et cela a causé la chute de quelques grandes compagnies mondiales: Enron , Wordcom, Vivendi Universal.

Suggested Citation

  • Megan Ovidiu, 2006. "Informasia Contabila – Instrument De Putere În Epoca Globalizarii," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(6), pages 30-38, April.
    • Handle: RePEc:aio:rteyej:v:1:y:2006:i:9:p:30-38
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    More about this item

    Keywords

    globalization; accounting information; decision; audit;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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