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Approaches Regarding The Utility Of The Accounting Information


  • Tatiana Dănescu
  • Mihaela Prozan
  • Roxana Diana Prozan


In the context of the internalization and globalization of the economies, in order to efficiently respond to the different risks that could affect the credibility and the transparency of the accounting information, the carried research has proven that, there are imposed the knowledge and the implementation in practice of the financial reporting process of the leadership prerogatives afferent to a good corporate governance, of those specific to an adequate internal control and to a prospective and innovative management of these events. Starting from the multiple benefits generated by the existence of good corporate governance, under its diverse aspects and dimensions, in the carried research we have focused on the identification and instrumentation of new valences of the relationship among corporate governance, risk controlling system or process and the utility of the information from the financial statements.

Suggested Citation

  • Tatiana Dănescu & Mihaela Prozan & Roxana Diana Prozan, 2014. "Approaches Regarding The Utility Of The Accounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-12.
  • Handle: RePEc:alu:journl:v:2:y:2014:i:16:p:12

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    corporate governance; internal control; utility of the information; financial statements; net accounting result;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation


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