The Purpose of the Information Accounting System for the Process of Taking Investment Decisions

Marcu Niculina ()
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Marcu Niculina: ,,Constantin Brâncoveanu” University

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1208-1212

Abstract: Extremely useful in decisions making, real, clear, complete, credible and relevant accounting information are essential to the management. Financial accounting provides financial - accounting information publishing the financial statements useful for all those interested in adopting decisions on investments, profitability analysis, quality management evaluation, entity diagnosis, assessement at its fair value of the financial position and performance, etc. At the same time, management accounting is considered as a relevant and reliable source of information if it is adapted to the investement decision, collects all the needed data and accurately models them.

Keywords: information; decision; accounting; management (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2011
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