CONSIDERATIONS CONCERNING ACCOUNTING INFORMATION AND ACCOUNTING DECISIONS AND THEIR IMPLICATIONS IN BUSINESS MANAGEMENT

Abstract

The accountants need to make choices to recognize, evaluate and classify business transactions for assuring true and fair value of information. In this paper, we try to classify these choises so that called accounting decisions. Also we try to view them in an informational perspective knowing the importance that accounting information has in the process of making business decisions.

Keywords

• accounting decisions
• accounting information
• business management