期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
卷号：1
出版社：Academica Brâncuşi
摘要：In the context of deep financial and economic transformations taking place both nationally and globally, the need and appropriateness of ongoing and increased involvement of accounting information in the management process is increasingly obvious under the increasing credibility and relevance of such information in user perception. Although the data, information and knowledge provided by accounting are not the only ones characterizing a particular economic unit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivation according to which accounting is seen by the management, and not only, as the core of the information system. Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific to a field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directly from synthetic and analytical accounts, or through calculations based on them, regularly and periodically, depending on the need and possibility of operational knowledge of such indicators or only at certain times. Therefore the main purpose of the accounting information system is to provide each user, according to its responsibilities and tasks, with all the necessary information, representing both an interface between the operating and the management system of the entity, but also an element connecting the internal and the external environment of the company, a perspective that motivates our scientific approach orientation in the research of accounting information and its role in the decision making process.
