Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (Mar 2015)
ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES
Abstract
Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011) [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board), which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.
