Accounting Information - A Fundamental Factor in Winning Battles

Sandu Gabriela () and Lazar Gabriela ()
Additional contact information
Sandu Gabriela: University „Petre Andrei” from Iasi
Lazar Gabriela: University „Petre Andrei” from Iasi

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1656-1659

Abstract: Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in financial statements, even if it has access to additional financial and management information to help achieving the planning, decision making and control. To meet their own needs, any unit can determine its form and content of additional information contained in the notes.

Keywords: Decision; Accounting information; Financial statements; IASB Framework; Quality (search for similar items in EconPapers)
JEL-codes: D81 M49 (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2012p1.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1656-1659

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().