Classicism and Modernity in the Information System on Financia Performance
Luminiþa Georgeta Jalba ()
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Luminiþa Georgeta Jalba: "Dimitrie Cantemir" Christian University
Knowledge Horizons - Economics, 2013, vol. 5, issue Special 1, 66-68
Abstract:
The article concerning the subject of classicism and modernity in the informational system on the financial performance points into the reader’s attention some aspects concerning the current demand and the extra-accounting information in the context of the emergence of the social accounting, which is a concern with some accounts circumscribed to all those firms with an interest both in the organization (stakeholders) and not only towards them (shareholders).
Keywords: Accounting; accounting information and non-accounting information; informational system; financial indicators; social accounting; financial performance (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:5:y:2013:i:1special:p:66-68
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