Journal of Accounting and Management Information Systems (JAMIS)

Optics regarding the qualitative characteristics of the accounting information belonging to the agricultural exploitation field

10/2004 ,   p163..169


Keywords:   information, accounting systems, subjectivism , accounting professionals, exploitation

In order to be used, the information must fulfill in the same time all the characteristics mentioned in the article. However in practice this thing is not possible because in almost every case appear some situations that generate a conflict. Analyzing the information given by the accounting informational system of the agricultural exploitation, regarding the presented qualitative characteristics, we consider that that the relevance characteristics (the opportunity) and the ones related to credibility (fidelity, integrity) are not satisfied. This happens because in many cases the information is not complete or does not reflect the true image of reality. The subjectivism and needs of the producer play an important role on the information. In order to eliminate these problems there is a need of true accounting professionals for the agricultural exploitation accounting informational systems.