Publication: Relevanţa informațiilor contabile în procesul decisional
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
LAZARI, Liliana, ŢURCAN, Ludmila. Relevanţa informațiilor contabile în procesul decisional. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 12-18. ISBN 978-9975-75-750-8.
Accounting information should allow users to evaluate the activity of an entity with appropriate decision making. This article aims to present the importance of accounting information in decision making by internal and external users, which are the characteristics and necessary conditions so that the accounting information could be used effectively. JEL: 41M.
Accounting information should allow users to evaluate the activity of an entity with appropriate decision making. This article aims to present the importance of accounting information in decision making by internal and external users, which are the characteristics and necessary conditions so that the accounting information could be used effectively. JEL: 41M.
Keywords
contabilitate, decizii de gestiune, informație contabilă, situații financiare, utilizatori interni și externi