DECISION IN ACCOUNTING USING TOOLS IT&C

Mares Marius Daniel () and Mares Valerica ()
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Mares Marius Daniel: Universitatea Spiru Haret,
Mares Valerica: Academia de Studii Economice Bucuresti,

Annals of Faculty of Economics, 2014, vol. 1, issue 1, 1039-1045

Abstract: Taking a management decision is usually a complex endeavour with many stages. Gathering and assimilating information supposes perception processes based on attitudes which are determined by the values and fundamental beliefs of the individual. These values and beliefs are in a large degree tributary to the national culture to which we belong. The role of cultural particularities in forming perceptions becomes a priority of the economic agents, the manager being the catalyst of information, involved in the integration, administering and updating pertinent information, from the thousands of data available by using IT&C. The quality of the decision depends on the qualities, knowledge and aptitudes of the manager, and this is why it is a good idea to attract a greater number of specialists in the decisional process.

Keywords: management decision; knowledge; cultural particularities; decisional process (search for similar items in EconPapers)
JEL-codes: M15 (search for similar items in EconPapers)
Date: 2014
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