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Accounting And Sustainabilty Information Quality And Stakeholders' Expectations - A Qualitative Research

Author

Listed:
  • Liliana LAZARI

    (Academy of Economic Studies of Moldova, Chișinău, Republic of Moldova)

  • Marian SOCOLIUC

    (Stefan cel Mare University of Suceava, Romania)

  • Irina IAVORSCHI

    (Academy of Economic Studies of Moldova, Chișinău, Republic of Moldova)

Abstract

The research aims to identify the users of accounting information, to categorize them and to reveal their information needs in order to assess the extent to which they are met through financial reporting. The methodology of the study is based on scientific research methods specific to fundamental analysis, such as information analysis and synthesis, the comparative method and the inductive method.The research results have identified that the heterogeneous and changing needs of stakeholders exert spasmodic pressure on the producers of accounting information, which contributes to changes in the content of financial statements and hence in the additional sustainability information provided in them. The authors emphasize that an understanding of the categories of stakeholders interested in accounting information, as well as the information needs of each group, will determine the usefulness of the financial-accounting information provided through financial or sustainability reporting.

Suggested Citation

  • Liliana LAZARI & Marian SOCOLIUC & Irina IAVORSCHI, 2024. "Accounting And Sustainabilty Information Quality And Stakeholders' Expectations - A Qualitative Research," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 12(1), pages 149-158, February.
    • Handle: RePEc:scm:ejafbu:v:12:y:2024:i:1:p:149-158
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    References listed on IDEAS

    as
    1. Cristina Gabriela Cosmulese & Marian Socoliuc & Marius - Sorin Ciubotariu & Svetlana Mihaila & Veronica Grosu, 2019. "An empirical analysis of stakeholders’ expectations and integrated reporting quality," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 32(1), pages 3963-3986, January.
    2. Mounir Bellari, 2024. "The quality of accounting information: between qualitative and quantitative perspectives [La qualité de l'information comptable : entre optique qualitative et optique quantitative]," Post-Print hal-04687328, HAL.
    3. Przemyslaw Czajor, 2024. "IFRS 18: Advancing the Relevance and Utility of Financial Statements for Stakeholders," European Research Studies Journal, European Research Studies Journal, vol. 0(Special A), pages 265-275.
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