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The Importance Of Accounting Information In Crisis Times


  • Carmen Mihaela Scorte

    (University of Oradea)

  • Adina Cozma

    (University of Oradea)

  • Luminita Rus

    (University of Oradea)


This paper tries to find in what way the accounting information can help economicentities in dealing with crisis. In order to answer this question we start by presenting the type ofcrisis we are dealing with at present, the causes and the effects on the international and nationaleconomic situation generally and the effects on the companies, particularly. We move on bypresenting the role of accounting in supplying public and private information for those interestedand by showing how can this information be used to limit the effects of the crisis and even toovercome it.

Suggested Citation

  • Carmen Mihaela Scorte & Adina Cozma & Luminita Rus, 2009. "The Importance Of Accounting Information In Crisis Times," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-18.
  • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:18

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    References listed on IDEAS

    1. Shah, Atul K., 1996. "Creative compliance in financial reporting," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 23-39, January.
    2. Kinnunen, Juha & Keloharju, Matti & Kasanen, Eero & Niskanen, Jyrki, 2000. "Earnings management and expected dividend increases around seasoned share issues: evidence from Finland," Scandinavian Journal of Management, Elsevier, vol. 16(2), pages 209-228, June.
    3. Falkman, Pär & Tagesson, Torbjorn, 2008. "Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting," Scandinavian Journal of Management, Elsevier, vol. 24(3), pages 271-283, September.
    4. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
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    More about this item


    crisis; accounting; information; costs.;

    JEL classification:

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


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