Solutii pentru masurarea calitatii informatiei contabile

Adela Deaconu (), Crina Filip and Anuta Buiga

MPRA Paper from University Library of Munich, Germany

Abstract: There are many studies confirming the theory according to which the decisions of the users of the accounting information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the internal means of obtaining the information. The analysis is performed on the Romanian market and takes into account the qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the data analysis using the technique of the study case and for methods of economic analysis applicable in accounting. After having checked the relevance of the conceptual framework, we have identified the prerequisites, the criteria and, respectively, the measurable quality parameters. We have monitored the influence of these explanatory variables in respect of the topic analysed through the study case, and we have considered the level of quality assurance. The contribution of the study consists of new explicit sub-criteria for the assurance and control of the accounting information, which enrich the accounting theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but also consultants, who can use it in practice and base their analyses and decisions on it.

Keywords: Accounting information; quality; quantification; managers; consultants (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2008-06
New Economics Papers: this item is included in nep-acc
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Published in Accounting and Management Information Systems 24.1(2008): pp. 41-57

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