Calitate și cantitate în contabilitate
Quality and Quantity in Accountancy
Author(s): Horia CristeaSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: inputs; outputs; the accountancy-handling-operation triplet; distortion; moral; ethics;
Summary/Abstract: The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from a quantitative and qualitative point of view. The economic cycle is a continuous set of choices and decisions (of maintaining, developing, correcting) based on the information supplied through accounting. The input information that is processed can be incorrect, then processed with correct models, and the outputs can be correct, incorrectly processed and with incorrect results.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 04
- Page Range: 3-8
- Page Count: 6
- Language: English, Romanian
