IDEAS home Printed from
   My bibliography  Save this article

The role of accounting information in the economic entity


  • Maria-Mihaela DINCA


  • Nicolae Paul VIRAG


  • Bogdan COTLET



Accounting information is the most accurate, precise, complete and operative information underlying decisions taken in the management process of the economic entity. It may reflect the status at a time, the extent to which their activity is profitable or not and may even provide an overview of all activities. To get an accurate accounting information, we can not put off the accounting information system because it provides data processing, that is their organization into a useful form and streaming to users, that are indispensable especially to the manager, as the main instrument by which the manager can know the evolution of the economic entity.

Suggested Citation

  • Maria-Mihaela DINCA & Nicolae Paul VIRAG & Bogdan COTLET, 2012. "The role of accounting information in the economic entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 608-612, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:608-612

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Mathauer, Inke & Carrin, Guy, 2011. "The role of institutional design and organizational practice for health financing performance and universal coverage," Health Policy, Elsevier, vol. 99(3), pages 183-192, March.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Teodor HADA & Nicoleta BARBUTA-MISU & Teodora Maria AVRAM, 2016. "Financial CEMATT Method: a New Approach for Performance Assessment using Accounting Information," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 10-17.

    More about this item


    accounting information; users of accounting information; decision management; economic activity;

    JEL classification:

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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:608-612. 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: (Ramona Violeta Vasilescu) or (Ilker Cakar). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.