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Qualities and Requirements of the Financial – Accounting Information


  • Boghean Cristina Iuliana

    () (University of Craiova, Faculty of Economics)


Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its users and the economic reality described. Defining the generic qualities of accounting information must cover all user needs for a particular situation in contexts of wide variety.

Suggested Citation

  • Boghean Cristina Iuliana, 2011. "Qualities and Requirements of the Financial – Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 196-199, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:196-199

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    information; requirement; quality; accountancy;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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