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decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits …This article provides information on business and therefore need managers to obtain information relevant accounting …, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment …
Persistent link: https://www.econbiz.de/10010617383
paper is to headlight the importance and role of the connection between information, management accounting and decision in … information as an indispensable need for the decision making process. More and more, the economic entities management is based on … dynanism, flexibility and forecast, all these enjoining the use of operative and complexe data for the decision making process …
Persistent link: https://www.econbiz.de/10010631795
fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …
Persistent link: https://www.econbiz.de/10010679422
Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … in the information systems environment and which is a complex and volume content that is used for decision making in …
Persistent link: https://www.econbiz.de/10011131916
information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …
Persistent link: https://www.econbiz.de/10011194694
The work aims to indicate the methods and the determining factors through which accounting information users can … influence the development of financial-accounting engineering. A series of defining elements were extracted, based on a study … carried out on Romanian companies, concerning the manner of approaching creativity in accounting. Financial-accounting …
Persistent link: https://www.econbiz.de/10010885034
This article sets out to present the difference between the means of executing creative accountingand that of executing fraud, the way in which they are perceived in the business environment, as well as the implications that they have in companies’ activities. The article’s structure...
Persistent link: https://www.econbiz.de/10010948913
High quality accounting information is of key importance for a large number of users, as it influences the quality of … the decisions made. Providing high quality and useful accounting information is a prerequisite for the efficiency of the … enterprise. Usefulness is determined by the quality of accounting information. Measuring and assessing the quality and usefulness …
Persistent link: https://www.econbiz.de/10011210669
The purpose of this paper is to investigate the use of accounting information by Romanian financial analysts with a … Romania, analysts rely more on simple valuation models (such as price multiples) and that accounting variables are perceived …
Persistent link: https://www.econbiz.de/10010556258
information. Mainly following the great financial scandals the distrust in the reliability of financial-accounting information has …
Persistent link: https://www.econbiz.de/10010607303