EXTENT OF JUDICIAL ACCOUNTING EXPERTISE WITHIN THE PRODUCTION OF ACCOUNTING INFORMATION

Gheorghe Fatacean
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Gheorghe Fatacean: Faculty of Economics and Business Administration, "Babes Bolyai" University of Cluj Napoca, Romania

STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2013, vol. 1/2013, 23-34

Abstract: Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production and use of information. In this context, the accounting information resulting in the judicial accounting expertise reports play a considerable role and importance in restoring and maintaining balances of economy and society.

Keywords: accounting expertise; accounting information; accounting production; users of accounting information; accounting information; quantitative criteria of the accounting information (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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