Publication: Contabilitatea în cadrul sistemului informaţional modern
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
GRÎU, Maia. Contabilitatea în cadrul sistemului informaţional modern. In: Competitivitatea şi inovarea în economia cunoaşterii [online]: conf. şt. intern., 22-23 sept., 2017: Culegere de articole. Chişinău: ASEM, 2018, vol. 3, pp. 164-169. E-ISBN 978-9975-75-897-0.
In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the entire informational system. For reaching this major purpose in the context of using the calculate technique, is necessary a joint purpose of the theoreticians and the specialists in practice for a perfection of the accountant theory, the correct adaptation of these at the conditions and needs impose at a microeconomic level. JEL CLASSIFICATION: M 41
In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the entire informational system. For reaching this major purpose in the context of using the calculate technique, is necessary a joint purpose of the theoreticians and the specialists in practice for a perfection of the accountant theory, the correct adaptation of these at the conditions and needs impose at a microeconomic level. JEL CLASSIFICATION: M 41
Keywords
accountancy, information system, informational system, users, decisions