The role of accounting information in the economic entity

Maria-Mihaela Dinca (), Nicolae Virag and Bogdan Cotlet ()
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Maria-Mihaela Dinca: WEST UNIVERSITY OF TIMISOARA, ROMANIA
Bogdan Cotlet: WEST UNIVERSITY OF TIMISOARA, ROMANIA

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 608-612

Abstract: Accounting information is the most accurate, precise, complete and operative information underlying decisions taken in the management process of the economic entity. It may reflect the status at a time, the extent to which their activity is profitable or not and may even provide an overview of all activities. To get an accurate accounting information, we can not put off the accounting information system because it provides data processing, that is their organization into a useful form and streaming to users, that are indispensable especially to the manager, as the main instrument by which the manager can know the evolution of the economic entity.

Keywords: accounting information; users of accounting information; decision management; economic activity (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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