Qualities and Requirements of the Financial – Accounting Information

Boghean Cristina Iuliana ()
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Boghean Cristina Iuliana: University of Craiova, Faculty of Economics

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 196-199

Abstract: Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its users and the economic reality described. Defining the generic qualities of accounting information must cover all user needs for a particular situation in contexts of wide variety.

Keywords: information; requirement; quality; accountancy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:196-199

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