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The Usage of the Accounting Information within the Articles of Economical Regularity

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  • Angelica TEOCAN

    () (“Babeş-Bolyai” University, Cluj-Napoca)

Abstract

The present research study encompasses a qualitative and quantitative analytical result which has been undergone with the only purpose of determining the usefulness of the accounting information within the economical and financial articles pertaining to a number of two broadsheet newspaper publications. The analysis pattern regarding “Ziarul Financiar” is comprised within the period of one month, respectively the 14th of March 2011 until the 14th of April 2011 whereas in the “Capital” broadsheet newspaper, the analysis sample specimen is probed within the period of January the 3rd, 2011 and the 4th of April 2011. To be more specific, a number of 14 editions of the “Capital” newspaper have been thoroughly analyzed and 28 from the diurnal “Ziarul Financiar”. Furthermore, the quantitative analysis redirects to the fact that only 32% of the journalistic evidence total efficiency, contains plausible accountancy datum. Moreover, the percentage issue differs insignificantly between the two diurnal publications. Be that as it may, contrary to the popular expectancies, the qualitative results demonstrate that the variety of the presented accounting data is nevertheless insufficiently explored by the media; the quantum of this specific information being secured by the same category and the usage of the accounting information for the news release being somewhat restricted to the area of complexity in terms of news value taking into account the fact that the data available for the background of the accounting articles can never be considered defining in the journalistic field.

Suggested Citation

  • Angelica TEOCAN, 2011. "The Usage of the Accounting Information within the Articles of Economical Regularity," Revista Romana de Jurnalism si Comunicare - Romanian Journal of Journalism and Communication, University of Bucharest, Faculty of Journalism and Communication Studies – Universitatea din Bucuresti, Facultatea de Jurnalism si Stiintele Comunicarii, issue 4, pages 29-38.
  • Handle: RePEc:foj:journl:y:2011:i:4:p:29-38
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    Keywords

    Economical and financial journalism; accounting information; managerial information;

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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