<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Accounting information is found, in one form or another, in the management system of the organization regardless of its size or constitution. Accounting, through the information provided, has an active and decisive role in decision-making and provides the indispensable language for the analysis of activity and results, which is an objective necessary to be done in financial terms. From this perspective, based on the study of the literature, the paper presents the main categories of users of accounting information. The main objective of the selective research is to analyze the way of providing accounting information to interested users from the perspective of the receptivity of professional accountants and compliance with the principle of transparency).</p>
</abstract>

Accounting information is found, in one form or another, in the management system of the organization regardless of its size or constitution. Accounting, through the information provided, has an active and decisive role in decision-making and provides the indispensable language for the analysis of activity and results, which is an objective necessary to be done in financial terms. From this perspective, based on the study of the literature, the paper presents the main categories of users of accounting information. The main objective of the selective research is to analyze the way of providing accounting information to interested users from the perspective of the receptivity of professional accountants and compliance with the principle of transparency).

Provision of Accounting Information from the Perspective of Accounting Professionals’ Receptivity and Transparency

International conference KNOWLEDGE-BASED ORGANIZATION

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Accounting information is found, in one form or another, in the management system of the organization regardless of its size or constitution. Accounting,...

Provision of Accounting Information from the Perspective of Accounting Professionals’ Receptivity and Transparency

Publié en ligne: 12 juil. 2021

Pages: 18 - 23

DOI: https://doi.org/10.2478/kbo-2021-0042

Mots clés
professional accountants, accounting information, transparency, information, users

© 2021 Alina-Teodora Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Provision of Accounting Information from the Perspective of Accounting Professionals’ Receptivity and Transparency

Publié en ligne: 12 juil. 2021

Pages: 18 - 23

DOI: https://doi.org/10.2478/kbo-2021-0042

Mots clésprofessional accountants, accounting information, transparency, information, users

© 2021 Alina-Teodora Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
professional accountants, accounting information, transparency, information, users