Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (Dec 2017)
ACCOUNTING INFORMATION BETWEEN OBJECTIVITY AND SUBJECTIVISM
Abstract
The management and organization of the economic activity at micro and macroeconomic level presupposes the permanent knowledge of the state and functioning of all the constituent elements of the economic agents integrated in the branches and in the national economy, as well as of the public institutions. In the future, the knowledge and information society will be a clear source of competitive advantage, in which organizations are called upon to enhance their adaptability and innovation capacities and the speed of information processing in the context of globalization. For an analysis of a system of activities, given that mankind must reach the stage of an economically sustainable society, an economic information system is indispensable, making it possible to know in detail the activity carried out and whose effectiveness is indisputably related to the way in which who knows how to treat the information. The main function of the management is the substantiation and decision-making based on the information provided by the execution and prospecting bodies. Like any human activity, the production of information must demonstrate its efficiency in the information market, which will give more knowledge by relevance, relevance, opportunity and efficiency. The costs of obtaining useful user information are justified to the extent that they can be recovered from the economic effects generated by the use of this information in the activity of each user. From the total information passed at the level of an economic agent, economic information occupies a significant weight, being considered as a source of knowledge as a reflection in the people's consciousness, the cause-effect links in the surrounding world, being associated in the literature as being the raw material with which a manager, irrespective of his field, works from the hierarchical level within the system.