ACCOUNTING AND SUSTAINABILTY INFORMATION QUALITY AND STAKEHOLDERS' EXPECTATIONS - A QUALITATIVE RESEARCH

Liliana Lazari (), Marian Socoliuc () and Irina Iavorschi ()
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Liliana Lazari: Academy of Economic Studies of Moldova, Chișinău, Republic of Moldova
Marian Socoliuc: Stefan cel Mare University of Suceava, Romania
Irina Iavorschi: Academy of Economic Studies of Moldova, Chișinău, Republic of Moldova

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 1, 149-158

Abstract: The research aims to identify the users of accounting information, to categorize them and to reveal their information needs in order to assess the extent to which they are met through financial reporting. The methodology of the study is based on scientific research methods specific to fundamental analysis, such as information analysis and synthesis, the comparative method and the inductive method.The research results have identified that the heterogeneous and changing needs of stakeholders exert spasmodic pressure on the producers of accounting information, which contributes to changes in the content of financial statements and hence in the additional sustainability information provided in them. The authors emphasize that an understanding of the categories of stakeholders interested in accounting information, as well as the information needs of each group, will determine the usefulness of the financial-accounting information provided through financial or sustainability reporting.

Date: 2024
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