THE ACCOUNTING INFORMATION QUALITY AND IMPLICATIONS IN DECISION-MAKING
Supp/2008 , p750..756
Author(s):
Iuliana GEORGESCU
Alexandru Tugui
Keywords:
Quality, users, information, accounting, communication
Abstract:
In recent decades, accounting was increasingly criticized by experts due to losing its credibility as informational system. Actually, the informational system of accounting in an organization could increasingly lose the relation with reality, because it is unsuitable for the period, technology and people. In this respect, it becomes obvious the need of increasing its credibility by the information it could deliver to the decision makers. The reality built up by accounting is subjectively marked both by producers and users of accounting information and these realities are interpreted depending on their perception and on the amount of knowledge they have. Our article is aiming at analyzing the possibility to increase the quality of information delivered by accounting in Romanian companies and its implications in the decisions the various users are making.
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