EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

Motto: Show the world how you think!

Current Issue

The current issue of the journal read...

Authors' guidelines

All you need to know in order to publish in our journal read...

Submission

Here you can submit your paper continue...

Contact

Contact us here...

 

ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 8, Number 1, Year 2020

THE ROLE OF ACCOUNTING INFORMATION IN CRISIS TIMES
Download
Author(s): Elena Hlaciuc, Florina Cretu
DOI: 10.4316/EJAFB.2020.8110
Abstract: In the context in which the management of a company encounters difficult problems, such as economic and financial, a common situation encountered in the activity of any economic entity, it is necessary to have a set of accounting principles, which are not identical to those of the constant laws of nature in physics and chemistry. The role of accounting in achieving the strategic objectives of managers is also reflected in the form of ensuring the information necessary for control, determining the degree of responsibility and effect, at different jobs, which will lead to the identification of internal reserves, non-economic expenses and losses. By relating to the current requirements of the management and scientific organization of economic entities, contemporary accounting involves predictive calculations on the means, means training resources and financial results, which they combine with the reflection of the phenomena that took place.
Keywords: Accounting Information, Management, Economic Entity
References:
1. Anghel, L. S. (2014). Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica. Management Intercultural, (31), 319-322. V 2. Barnet, L. (1950). The Universe And Dr. Einsten, 2nd Revised Edition, W. Sloane Associates, New York
3. Bostan, I., Grosu, V., & Iancu, E. (2009). The Role And Importance Of Economic And Financial Information In Corporate Governance. Annales Universitatis Apulensis: Series Oeconomica, 11(1), 163-174.
4. Cenar I., Deaconu S.C. (2006). Via?a Contabil? A întreprinderilor De La Constituire La Faliment, CECCAR, Bucharest, Romania.
5. Ciubotariu, M. S. (2016). Aspects Regarding The Economic And Financial Communication Of The Entities And The Relationships With Users Of Information. European Journal Of Accounting, Finance & Business, 10(10), 102-108. Retrieved December 12, 2019 From Http://www.accounting-management.ro/index.php?pag=showcontent&issue=10&year=2016
6. Collase, B. (2011), Analiza Financiar? A întreprinderii, Traducere Tab?r? N.,Tipo Moldova, Ia?i, Romania.
7. Cosmulese, C.G., Alexandru, C. D. (2019). Evaluarea Nivelului De Satisfacere A P?r?ilor Interesate Prin Intermediul Informa?iilor Financiarcontabile, Editura Universitatii „?tefan Cel Mare” , Suceava, Romania, ISBN 978-973-666-605-6.
8. Cosmulese, C.G., Hlaciuc, E. (2019). Asserments On Performance Of Economic Entities, European Journal Of Accounting, Finance & Business 10(20). Retrieved December 11, 2019 From Http://www.accountingmanagement.ro/index.php?pag=showcontent&issue=20&year=2019
9. Cosmulese, C.G., Socoliuc M.I. (2019). Accountancy Profession In The 21st Century, European Journal Of Accounting, Finance & Business 9(19). Retrieved December 11, 2019 From Http://accounting-management.ro/index.php?pag=showcontent&issue=19&year=2019
10. Coteanu, Seche, Seche, Coord. (1998). Academia Român?, Institutul De Lingvistic? „Iorgu Iordan”, Dic?ionarul Explicativ Al Limbii Române (DEX), Univers Enciclopedic, Bucharest, Romania.
11. Dinga, E. (2009). Studii Economice, Editura Economic?, Bucharest, Romania.
12. Dorneanu, D. E. (2008). Diagnosticul Financiar Al întreprinderilor Al Firmelor, Cotate Pe Pia?a De Capital” Tipo Moldova, Ia?i, Romania.
13. Du?escu, A. (2000). Informa?ia Contabil? ?i Pie?ele De Capital, Economic?, Bucharest, Romania.
14. Einstein, A. (1905). Indeed, It Seems To Me That The Observations Regarding" Black-body Radiation," Photoluminescence, Production Of Cathode Rays By Ultraviolet. Annalen Der Physik, 17, 132-148.
15. Grîu, M. (2019, December). Utilitatea Informa?iei Contabile în Mediul Economic. In Promovarea Valorilor Social-economice în Contextul Integr?rii Europene,Chi?in?u, Moldova, 12-13 December (pp. 186-191). Retrieved December 09, 2019 From Https://ibn.idsi .md / Sites / Default / Files / Imag_file / 186-191_1.pdf
16. Grosu, V. (2009). The Financial Economical Information-Source Of Communicational Development And International Level. (January 7, 2009). Retrieved December 13, 2019 From Https://ssrn.com/abstract=1324152 Or Http://dx.doi.org/10.2139/ssrn.1324152
17. Horomea (2000). Contabilitatea, Premis? ?i Consecin?? A Dezvolt?rii Economico-sociale, Revista Finan?e, Credit, Contabilitate, Nr. 2, Bucharest, Romania.
18. IAS 1, IASB 2015, P. A 738
19. Information (n.d.). Retrieved December 11, 2019 From Https://dexonline.ro/definitie/informa%C8%9Bie
20. Ionescu & Pîrvu, 2002, Sistemul Informa?ional Al Costurilor ?i Managementul întreprinderii, Revista Finan?e Publice ?i Contabilitate, Nr. 11-12, Bucure?ti.
21. Kennedy, J.E. (2012). The Nature And Meaning Of Information In Biology, Psychology, Culture, And Physics, 3.1-3.10. Retrieved December 15, 2019 From Http://science.jeksite.org/info1/pages/c3_life.pdf
22. Lascu, R.M., Pu?ca? M.A. (2015). Informational Dimension Of Accounting In Assisting The Economic Decision By Using Information Technology, Contabilitatea Expertiza ?i Auditul Afacerilor Review, 2. Retrieved December 13, 2019 From Http://www.ceccarbusinessmagazine.ro/dimensiunea-informativa-a-contabilitatii-in-procesul-deasistare-a-deciziei-economice-prin-utilizareatehnologiei-informationale-a361/
23. Mates, D., Bostan, I., Socoliuc, M., & Grosu, V. (2008). The Importance Of The Accounting Information In The Process Of Communication, Analele UEMR–ZEC
. 24. Morgenstern, O. (1956). Experiment Und Berechnung Grossen Umfangs In Der Wirtschaftswissenschaft, Hoffmann & Campe, Hamburg.
25. Oprea, D. (1995), Premisele ?i Consecin?ele Informatiz?rii Contabilit??ii, Grafix, Ia?i, Romania.
26. Shapiro, D. (2013). The HPQ/AU Scandal: What Went Wrong?. Journal Of Corporate Accounting & Finance, 24(4), 49-53.
27. Stonier, T., (1990), Information And The Internal Structure Of The Universe: An Exploration Into Information Physics, Springer New York/London.
28. Strapuc, C., Cosmulese, C.G., Ciubotariu, M.S. (2019). Using Accounting Documents In Financial-fiscal Investigations, Proceedings Of The 34th IBIMA Conference: 13-14 November 2019, Madrid, Spain, Retrieved December 10, 2019 From Https://ibima.org/accepted-paper/usingaccounting-documents-in-financial-fiscal-investigations/.
29. Toffler, A., Toffler, H., & Gingrich, N. (1995). Creating A New Civilization: The Politics Of The Third Wave. Atlanta: Turner Pub
30. Toma, C. (2018). Contabilitate Financiar?, Edi?ia A III-a, Revizuit? ?i Ad?ugit?, Tipo Moldova, Ia?i, România
 
Back to journal ...

 
     
     
Copyright LP/DET 2023