INFORMAŢIA CONTABILĂ ÎN PROCESUL DECIZIONAL
ACCOUNT INFORMATION IN DECISION MAKING PROCESS

Summary/Abstract: Accountancy deals with the measurement, registration and control of the most important parts of business. Accounting is a central activity in a business’ economical life. Even in the simplest economies, there has to be kept an evidence of the assets, the liabilities and the transactions of the entity with other entities. The role of accountancy becomes even more important in modern economy, which relies on information. Due to the fact that resources are insufficient, choosing between several alternatives is necessary, and information provided by accountancy is needed to identify the best alternatives. Considering the importance of the financial-accounting information in taking decisions, the quality of that information is vital.

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