PARTICULAR ASPECTS OF THE PROCESS OF FINANCIAL COMMUNICATION FROM THE PERSPECTIVE OF EXIGENCIES REGARDING THE QUALITY ASSURANCE OF ACCOUNTING PRODUCTS

Valeriu Brabete () and Cristian Dragan ()
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Valeriu Brabete: University of Craiova, Romania
Cristian Dragan: University of Craiova, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2009, vol. 9, issue 2(10), 189-196

Abstract: The social role of accounting has increased significantly in the recent decades and this due to the information they provide more and more influence the user behavior in the process of founding the decisions. The Romanian accounting has known significant mutations in recent years. Although there are more to be done, should be emphasized the accounting development in our country as a tool for informing and assisting the economic decisions. Therefore the concept of quality of accounting products followed the same trend, but currently, given the status that Romania is an European Union Member, there may be done more than ever a separation of issues related to this concept starting from the specific peculiarities of national accounting rules and the international referential in the field. Analyzing the different conceptual frameworks and accounting text normalization, we see a pluralism of procedures that see the definition of quality notion of the accounting information; differences were noticed in particular as regards the selection and hierarchy of the qualitative characteristics. We support this finding by presenting a succinct way in which is defined the reviewed concept analyzed in the accounting normalization, setting as benchmarks the conceptual Anglo-Saxon frameworks, the French accounting and as well the national accounting system.

Keywords: accounting information; quality characteristics; quality of the accounting information; accounting system. (search for similar items in EconPapers)
Date: 2009
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