Articolul precedent |
Articolul urmator |
370 38 |
Ultima descărcare din IBN: 2024-04-17 23:54 |
Căutarea după subiecte similare conform CZU |
657.1:005.311.6 (1) |
Contabilitate (940) |
Activități manageriale (431) |
SM ISO690:2012 ROTARU, Daria. Impactul caracteristicilor calitative a informației financiar contabile asupra controlului financiar și procesului decizional. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.3, pp. 182-188. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155663.21 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness Vol.3, 2022 |
||||||
Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness" Chişinău, Moldova, 24-25 septembrie 2021 | ||||||
|
||||||
DOI:https://doi.org/10.53486/9789975155663.21 | ||||||
CZU: 657.1:005.311.6 | ||||||
JEL: M40, M41 | ||||||
Pag. 182-188 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
In recent decades, due to economic progress the role of accounting information has increased significantly, affecting more and more user’s behaviour in the process of making business decisions. Thus, the decision-making process must be supported by an adequate informational system able to reflect the real activity of the entity expressed in comparable, relevant, accurate, verifiable, timely and understandable figures. The efficiency of the entity’s future strategy is directly influenced and estimated based on accounting financial information, affected by the qualitative characteristics which evolved during the history of accounting. The use of accounting information quality, promote an efficient deployment of existing conditions of business. The study aims to operationalize financial reporting quality in terms of the qualitative characteristics as well as to investigate their influence on the financial control and decision making process. |
||||||
Cuvinte-cheie qualitative characteristics, accounting information, financial control, decision-making process |
||||||
|