THE FINANCIAL ACCOUNTING INFORMATION SYSTEM CENTRAL BASE IN THE MANAGERIAL ACTIVITY OF AN ORGANIZATION

Victor Munteanu, Marilena Zuca and Alice Ţînţă
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Victor Munteanu: Romanian-American University
Marilena Zuca: Romanian-American University
Alice Ţînţă: Romanian-American University

Journal of Information Systems & Operations Management, 2011, vol. 5, issue 1, 63-74

Abstract: In the information system the development of processes is ensured by a component of the organizational structure in which specialists, scientific instruments, accounting technique and an information flow between information sources, system’s components and decision levels are involved. From the functional point of view, the information systems within an organization can be classified into: • Information system for production; • Information system for the commercial activity; • Financial accounting information system; • Information system for the human resources management. The financial accounting information system provides managers the financial accounting information on which policy formulation is based on, the development of business plans and the control of activities within the organization and has the purpose of answering legal external requirements and accounting standards. To satisfy the necessary conditions in order to benefit from a reliable financial accounting information system, the conditions that ensure the equity and viability of information must be observed (reality, versatility, concision, synthesis ability, opportunity, operability, precision and safety, efficiency, security, etc.) and eliminates the major deficiencies of the system in exploitation (distortion, filtering and redundancy of the information).

Keywords: decisional process; information system; financial accounting information system; informative system; managerial activity (search for similar items in EconPapers)
Date: 2011
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