CONSIDERATIONS CONCERNING THE ROLE OF ACCOUNTING AS INFORMATIONAL SYSTEM AND ASSISTANCE OF DECISION

Valeriu Brabete and Cristian Dragan

Journal of Applied Economic Sciences, 2006, vol. 1, issue 1(1)_2006, 14-18

Abstract: The accreditation of accounting as scientific discipline is far from being achieved. In our attempt to establish the status of accounting as a science, we have used the current understanding of the term, and the contemporary perspectives on know-ledge in general.

Keywords: information system and assistance of decision; accounting; accounting as measurement system; accounting as information system; accounting as instrument for social intermediation (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:ush:jaessh:v:1:y:2006:i:1(1)_2006:p:14-18

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