ORGANIZATION OF ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

Caraiman Adrian-Cosmin ()
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Caraiman Adrian-Cosmin: Universitatea de Vest Timisoara, Facultatea de economie si de Administrare a Afacerilor

Annals of Faculty of Economics, 2015, vol. 1, issue 2, 427-435

Abstract: Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems.The development of society as a whole, modernization and restructuring of the economy, leading to increasing and diversifying demand for information from the field of accounting and finance, and in this context general accounting mission acquires a particular importance.The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011: 9).

Keywords: accounting information systems; trade entities; internal control; preventive control; detective control; corrective control (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2015
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