The role of technical consumption calculation models on accounting information systems of public utilities services operators
After studying how the operators’ management works, an influence of the specific activities of public utilities on their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from organization and specific services, which implies a close link between the financial accounting system and the specialized technical department. The research methodology consists in observing specific activities of public utility operators and their influence on information system and analysis views presented in the context of published work in some journals. It analyses the impact of technical computing models used by public utility community services on the financial statements and therefore the information provided by accounting information system stakeholders.
Volume (Year): XVIII (2012)
Issue (Month): (May)
|Contact details of provider:|| Postal: Str. Daliei nr. 1/A, 300558 Timişoara|
Phone: 0256-202931 int. 115
Web page: http://fse.tibiscus.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:42-48. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Daniel Kysilka)
If references are entirely missing, you can add them using this form.