Quality and Quantity in Accountancy

Horia Cristea
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Horia Cristea: West University of Timișoara

CECCAR Business Review, 2021, vol. 2, issue 4, 3-8

Abstract: The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from a quantitative and qualitative point of view. The economic cycle is a continuous set of choices and decisions (of maintaining, developing, correcting) based on the information supplied through accounting. The input information that is processed can be incorrect, then processed with correct models, and the outputs can be correct, incorrectly processed and with incorrect results.

Keywords: inputs; outputs; the accountancy-handling-operation triplet; distortion; moral; ethics (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:4:p:3-8

DOI: 10.37945/cbr.2021.04.01

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