IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2013v1p66-73.html
   My bibliography  Save this article

Accounting, An Essential Component Of The Information System

Author

Listed:
  • PALIU -POPA LUCIA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, ROMANIA)

Abstract

In the context of deep financial and economic transformations taking place both nationally and globally, the need and appropriateness of ongoing and increased involvement of accounting information in the management process is increasingly obvious under the increasing credibility and relevance of such information in user perception. Although the data, information and knowledge provided by accounting are not the only ones characterizing a particular economic unit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivation according to which accounting is seen by the management, and not only, as the core of the information system. Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific to a field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directly from synthetic and analytical accounts, or through calculations based on them, regularly and periodically, depending on the need and possibility of operational knowledge of such indicators or only at certain times. Therefore the main purpose of the accounting information system is to provide each user, according to its responsibilities and tasks, with all the necessary information, representing both an interface between the operating and the management system of the entity, but also an element connecting the internal and the external environment of the company, a perspective that motivates our scientific approach orientation in the research of accounting information and its role in the decision making process.

Suggested Citation

  • 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.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:1:p:66-73
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2013-01/8_Paliu%20Popa%20Lucia.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Dimitriu, Mihail, 2007. "Contabilitatea si Societatea Cunoasterii," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 11(2), pages 83-91, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Paliu – Popa Lucia & Cosneanu Lavinia, 2015. "Relevance Of The Accounting Information Concerning The Tax Losses In Establishing The Deferred Tax," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 35-38, August.
    2. Paliu Popa Lucia, 2016. "Legislative Accounting And Fiscal Non-Conformities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 38-40, December.
    3. Dina Ionela Claudia & Marica Valeria & Blendea Marian, 2013. "Accounting And Fiscal Treatments Specific For The Lending Of Population Through Pawnshops," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 111-115, August.
    4. Paliu Popa Lucia & Cosneanu Lavinia, 2016. "The Impact Of Renewable Energy Subvention On The Captive Consumer," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 39-44, October.
    5. Dina Ionela Claudia, 2015. "Development The General Budget Costs At An Enterprise Of Exploitation Of Mineral Resources In The Coal," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 236-244, January.
    6. Paliu – Popa Lucia & Cosneanu Lavinia, 2021. "Accounting Methodology Specific To Operational Leasing For Lessee From A National And International Perspective," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 42-48, April.
    7. Marian TAICU, 2014. "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 66-77.
    8. Paliu – Popa Lucia & Cosneanu Lavinia, 2015. "Deferred Taxes Generated By The Capitalized Interests In The Amount Of The Fix Assets In The Context Of Meeting The Principle Of Prudency," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 217-221, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Iuliana Cenar, 2014. "Actuality and Perspectives on Accounting in the Public Pension System in Romania," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(12), pages 452-466, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2013:v:1:p:66-73. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.