The impact of the informational market on accounting result and the way of presenting it

Alina – Mariana Istrate () and Ana – Maria Pascu ()
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Ana – Maria Pascu: “Alexandru Ioan Cuza” University of Iasi

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 336-341

Abstract: Accounting is a social component. It records phenomena, facts, human activities and it provides information about the entities, with effect on the other agents of social and economic environment, establishing with it a connection of mutual dependence and influence. Accounting information respond to information needs and requirements that have been previously formulated. Accounting result is a product in the context of informational market and it represents an indicator that measures the performance of an enterprise. Like any product, it can be shaped depending on users and their needs. This study will emphasize precisely this aspect and it will show how the accounting result can be presented in various forms, depending on the expectations of those who access it as information, but at the same time respecting the legal provisions.

Keywords: accounting result; performance; accounting information; creative accounting; knowledge society. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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