期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：Accountancy deals with the measurement,registration and control of the most important parts of business. Accounting is a central activity in a business‘ economical life. The role of accountacy becomes even more important in modern economy,which relies on information. Due to the fact that resources are insufficient,chosing between several alternatives is necessary,and information provided by accountancy is needed to identify the best alternatives. Considering the importance of the financial – accounting information in taking decisions,the quality of that information is vital. In contemporary economy,which is in a perpetual transformation,spectacular transformations are carried out in a short period of time based on financial decisions taken by using accounting information and based on its relevance and accuracy. If this information is proved to be untrue for the economic events based on which they have been generated,or are not correctly understood,the result of the decisions will be far from the expected one.
