Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1136 83 |
Ultima descărcare din IBN: 2024-06-16 22:56 |
SM ISO690:2012 MALECA, Ina. Aspecte privind conceptul de calitate a informaţiei contabile . In: Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova, 2011, nr. 8, pp. 104-107. ISSN 1857-1239. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Analele Ştiinţifice ale Universităţii Cooperatist-Comerciale din Moldova | ||||||
Numărul 8 / 2011 / ISSN 1857-1239 | ||||||
|
||||||
Pag. 104-107 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
An important role in the accounting profession is information quality. The qualities and timely accounting information contributes to an effective managing of the enterprise and to the increase its market value. The quality of accounting information served as object of study for many academics. During the communication process the concept of information quality aims at three stages: the representation of reality and quality; formation of meaning and information transmission. Standardization bodies have been concerned over time about the definition of accounting quality information criteria. Thus, their classification according to their decreasing importance should be: comprehensive, relevant, reliable, comparable, objective, cautious. |
||||||
|
DataCite XML Export
<?xml version='1.0' encoding='utf-8'?> <resource xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns='http://datacite.org/schema/kernel-3' xsi:schemaLocation='http://datacite.org/schema/kernel-3 http://schema.datacite.org/meta/kernel-3/metadata.xsd'> <creators> <creator> <creatorName>Maleca, I.</creatorName> <affiliation>Universitatea Cooperatist-Comercială din Moldova, Moldova, Republica</affiliation> </creator> </creators> <titles> <title xml:lang='ro'>Aspecte privind conceptul de calitate a informaţiei contabile </title> </titles> <publisher>Instrumentul Bibliometric National</publisher> <publicationYear>2011</publicationYear> <relatedIdentifier relatedIdentifierType='ISSN' relationType='IsPartOf'>1857-1239</relatedIdentifier> <dates> <date dateType='Issued'>2011-01-04</date> </dates> <resourceType resourceTypeGeneral='Text'>Journal article</resourceType> <descriptions> <description xml:lang='en' descriptionType='Abstract'>An important role in the accounting profession is information quality. The qualities and timely accounting information contributes to an effective managing of the enterprise and to the increase its market value. The quality of accounting information served as object of study for many academics. During the communication process the concept of information quality aims at three stages: the representation of reality and quality; formation of meaning and information transmission. Standardization bodies have been concerned over time about the definition of accounting quality information criteria. Thus, their classification according to their decreasing importance should be: comprehensive, relevant, reliable, comparable, objective, cautious.</description> </descriptions> <formats> <format>application/pdf</format> </formats> </resource>