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Financial Accounting Information System – Premise Of Managerial Act


  • Victor Munteanu


  • Lavinia Copinschi


  • Carmen Luschi


  • Anda Laceanu



Economic globalization has led lately to an increase in the complexity of the economy, with major impact on the growth of needs related to the area, content, promptness and quality of information of an economic nature in general and focusing on financial and accounting information in particular. Moreover current economic phenomena identified in a highly competitive economy characterized by risk and uncertainty triggered the informational revolution on economic entities both in terms of their functionality and in terms of performance, giving a new dimension to the management information system and hence the financial accounting information system. Financial accounting information supports the management of any economic entity in substantiating management decisions so that they are characterized by opportunity and utility leading the entity towards performance.

Suggested Citation

  • Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Financial Accounting Information System – Premise Of Managerial Act," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 88-92, June.
  • Handle: RePEc:khe:journl:v:8:y:2016:i:2:p:88-92

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    More about this item


    Managerial decision; entity; information; performance; financial accounting information system;

    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


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