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Contabilitatea - O Reprezentare Normativă A Realului Economic?

Listed author(s):
  • Maria Mădălina VOINEA

    (Școala doctorală de economie și administrarea afacerilor, Facultatea de economie și administrarea afacerilor, Universitatea Alexandru Ioan Cuza, Iași)

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    O ironie a timpurilor noastre, poate fi aceea că deşi sute de sateliţi monitorizează activitatea planetei şi utilizarea informaticii s-a generalizat, permiţând culegerea, acumularea, transmiterea şi prelucrarea unui volum impresionant de date – totuşi precizia datelor economico-financiare rămâne tributară referenţialului de raportare şi tehnicilor de manipulare a rezultatelor. În ciuda multiplelor surse de informare totuşi informaţia financiar-contabilă, rămâne ca principală sursă de reflectare a activităţii economice şi a rezultatelor acestor activităţi, atât pentru proprii manageri ai entităţilor dar şi pentru marea diversitate a terţilor: furnizori, clienţi, salariaţi, investitori, bănci, instituţii statale, etc.

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    Article provided by Fundația Română pentru Inteligența Afacerii, Editorial Department in its journal Management Intercultural.

    Volume (Year): (2013)
    Issue (Month): 28 (August)
    Pages: 108-114

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    Handle: RePEc:cmj:interc:y:2013:i:28:p:108-114
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