Requesting Financial-Accounting Information from the Perspective of Potential Benefits to the Organization
20. Juli 2023
Über diesen Artikel
Online veröffentlicht: 20. Juli 2023
Seitenbereich: 48 - 55
DOI: https://doi.org/10.2478/kbo-2023-0035
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© 2023 Alina-Teodora Ciuhureanu, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
In order for financial-accounting information to be useful and timely, it must correspond to the informational needs of users. It is also necessary for the organization to be willing to provide financial-accounting information but also to request it, both from the internal and external environment. In this context, the objective of the paper is to identify the availability of providing financial-accounting information to external users, the impact that the provision of information could have on management and the organization, the frequency with which users request certain information provided through the annual financial statements, the statements of receipts, payments, stocks, etc.