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2008, The Annals of the Stefan Cel Mare University of Suceava Fascicle of the Faculty of Economics and Public Administration
2010 •
The present paper outlines the relationship that exists between the financial management and the accountancy science regarding decision making mostly of financial order. The paper called “The relationship between financial management and the information supplied by accountancy in the process of substantiating the financial decisions at the level of an economical entity” is structured into three parts, starting from an general view of what financial management is, followed by the information supplied by accountancy used in making mostly financial decisions, because it consists the purpose of this paper also. The third part refers to the types of decisions which can be made as a consequence of analysis of an economical entity from the financial management point of view but also of the information from accountancy. From the financial management point of view, decisions are clearly stated, the specialty literature offering a plenitude of information regarding types of decisions, on what...
Procedia - Social and Behavioral Sciences
Accounting and Extra-accounting Information - Valences in Meeting the Financial Analysis2012 •
2018 •
The development of accounting and, implicitly, the increase in the supply of information of this nature has been linked both by the theoreticians and by the practitioners in the field of increasing the demand of the products provided by it, coming from some users whose information needs depend on the economic, political, legal, social and cultural context in which it operates. Prior to presenting the financial and accounting information and its role in the entity's sustainable development, we consider it necessary to clarify some aspects of information in general and financial-accounting information in particular. Explaining the notion of information implies the necessity of a discussion between terms of data and information, which, many times, is confused in practice. Data are represented by words, figures, or signs that describe or reflect the most diverse facts and situations, forming the raw material on which the information is based. The information appears as a result of a...
The interaction between an entity and environment, where the activity is carried out, generates the need of impartial and consequent information, whose satisfaction requires a proper supply. The information, produced in a systematic manner by the practitioners within the economical entity's field, has to be efficacious to all users of accountancy's products, for which their spreading has to be constituted within a reasonable and dynamic process, as outcome of negotiation and compromises between the entity and externalities. The modality of confronting and controlling the demand and supply of accountancy information represents the information market within this field. The economic and financial power of the most important transnational companies consists in their capability of controlling and using information with a view to achieve the desired goals. The wide-world competition is currently carried out within clime of the best hand using of information knowledge and new commu...
2020 •
Purpose-This paper aims to analyse the factors that make Financial Information (FI) useful for decision making processes, from the perspective of Certified Accountants (CAs). Design/methodology/approach-Following a quantitative methodological approach, a survey was applied to a sample of 157 CAs to empirically test the conceptual model. Findings-The study finds that managers of larger and older firms, with better performance and with more complete Financial Statements (FSs) attribute greater usefulness to FI in decision making. The results also show that managers who are not the owner, who have academic qualifications at the higher education level, and have management skills attribute greater usefulness to FI in decision making. Originality/value-The results of the study will guide accounting professionals in relation to the FI to be prepared within the scope of their duties, taking into account the characteristics of the company and the manager.
Annals of the University of Petrosani: Economics
A professional accountants and managers’ point of view on elaborating and grounding the accounting policies2015 •
The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey) and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tested with the help of the „Square Chi” method. The hereby study aims to bring awareness to the ones involved in the accounting by highlighting the importance which every single company should consider when the accounting policies and strategies are set up.
2015 •
At this time, financial communication faces various obstacles concerning the homogenization of communication types. Moreover, due to globalization, communication on capital markets confronts with a very visible changing process. Thus, people from different parts of the world managed to pass over language barriers but still face the ones in the financial communication field. It is well known that most financial decisions are based on the information from the financial statements. But, both the form and the conceptual language used in order to elaborate these financial statements present numerous conflict marks. In order to attenuate these conflict marks, the IASB, having as main target the financial reporting homogenization, elaborated the IFRS. At this time, Romania also faces economic, politic, social and cultural irreversible processes, of great interest for accounting: the growth of number and economic power of multinational companies; the economic globalization, especially of th...
2018 •
In Portugal, most enterprises have a family pattern and an important role. Its importance is recognized and justifies the option to develop this research, which aims to determine whether these enterprises assign importance to financial information in the decision-making process. The work allowed gathering enough evidence to conclude on the importance of financial statements for the decision-making process, in particular as regards the use of the balance sheet and income statement. It was also concluded that financial information is primarily used to assess the financial impact, support the current management, investment decisions and comply with tax obligations.En Portugal, la mayoría de las empresas están orientadas a la familia, o que les hace tener un papel importante. La importancia de reconocerlo constituye suficiente motivación para desarrollar este trabajo, que tiene como objetivo determinar si estas empresas dan importancia a la información financiera en el proceso de toma d...
La più antica proposta di standardizzazione grafica del sardo
La più antica proposta di standardizzazione grafica del sardo2023 •
Zeitschrift für Religion, Gesellschaft und Politik
Religion and Secularity as Supersessionist Categories: Contemplating Diversity and Otherness after 9/112023 •
Revista Latino-Americana de Geografia e Gênero
(2024) Entrevistando homens gays: espaços do armário, protocolos de sensibilidade e cuidado narrativo2024 •
The Gospel of John: The Hypothetical Original Version Restored and Translated
Properly Identifying the Mary in Pre Raphaelite and Neo Gothic Art2024 •
Quality and Quantity
MODELLING AND EVALUATING THEORIES INVOLVING SEQUENCES: DESCRIPTION OF A FORMAL METHOD1980 •
International Journal of Historical Archaeology
Þóra Pétursdóttir (2012) Small things forgotten now included, or what else do things deserve? International Journal of Historical Archaeology 16(3).2012 •
Jual Tas Kurir Motor Jumbo, Jual Tas Kurir Motor Jakarta, Jual Tas Kurir Kecil, Jual Tas Kurir Klaten, Jual Tas Kurir Lion Parcel, Jual Tas Kurir Laundry
CALL/WA : 0822-3006-6162, harga Tas Pos Palembang, Pusat Tas Obrok Di Bandung, Pusat Tas Obrok Di Banjarmasin2001 •
Arthritis & Rheumatism
Are we content that risk of cancer is not appreciably increased after tumor necrosis factor inhibitor use? Comment on the article by Solomon et al2012 •
IntechOpen eBooks
Role of Educational Services in Promoting Inclusive Higher Education for Deaf and Hard of Hearing Students2023 •
Jurnal Biomedika dan Kesehatan
Study on Factors Related to HIV Among Women in West Kalimantan, Indonesia2023 •
2023 •
arXiv (Cornell University)
Evolution of the Angular Momentum of Molecular Cloud Cores Formed from Filament Fragmentation2022 •