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The Financial Accounting Information System Central Base In The Managerial Activity Of An Organization

  • Victor Munteanu

    (Romanian-American University)

  • Marilena Zuca

    (Romanian-American University)

  • Alice Ţînţă

    (Romanian-American University)

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    In the information system the development of processes is ensured by a component of the organizational structure in which specialists, scientific instruments, accounting technique and an information flow between information sources, system’s components and decision levels are involved. From the functional point of view, the information systems within an organization can be classified into: • Information system for production; • Information system for the commercial activity; • Financial accounting information system; • Information system for the human resources management. The financial accounting information system provides managers the financial accounting information on which policy formulation is based on, the development of business plans and the control of activities within the organization and has the purpose of answering legal external requirements and accounting standards. To satisfy the necessary conditions in order to benefit from a reliable financial accounting information system, the conditions that ensure the equity and viability of information must be observed (reality, versatility, concision, synthesis ability, opportunity, operability, precision and safety, efficiency, security, etc.) and eliminates the major deficiencies of the system in exploitation (distortion, filtering and redundancy of the information).

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    Article provided by Romanian-American University in its journal Journal of Information Systems and Operations Management.

    Volume (Year): 5 (2011)
    Issue (Month): 1 (May)
    Pages: 63-74

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    Handle: RePEc:rau:journl:v:5:y:2011:i:1:p:63-74
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