期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2009
卷号：9
期号：1(9)
页码：202-208
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：In contemporary economy, which unde rgoes perpetual transformation, spectacular changes occur within a short time span, on the basis of financial decisions made by using accounting information and relying on its accuracy and relevance. However, if this information proves to be incongruous wi th the economic events that generated it or is misunderstood, the decisions’ result will be far from what is expected. But what is information in economic terms? How can we distinguish between information and non -information? How can we know that we are really informed? These are questions that are featured in many national and international conferences. In our opinion, information represents a set of data that determines the change of the probabilities expected by the beneficiary after future events take place. The information’s value depends on the impact it has on future decisions, which results into a high degree of subjectivity as to its interpretation and use. Cost is also an important element in choosing alternative sources for information. From an accounting point of view, information is valuable if it is of use to those who possess it in a form of decision -making that leads to the expected results
