ACCOUNTING INFORMATION AND ITS ROLE FOR STAKEHOLDERS

Liliana Puican and Mihaela-Andreea Nastasie
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Liliana Puican: University of Craiova Faculty of Economics and Business Administration
Mihaela-Andreea Nastasie: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2014, vol. 2, issue 42, 207-211

Abstract: Good management is achieved through a relevant and timely information to decision-makers, and other users of accounting information. Responsibility for the development of the economic entity, the overall economy and their performance is primarily managers and equally, accountants and auditors. Obviously, they join the users of accounting information, which should be responsible for the use of the information they possess.

Keywords: accounting information; economic performance; information system; users; investors; Financial Reporting (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2014
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