Abstract:
Accounting information should allow users to evaluate the activity of an entity with appropriate decision making. This article aims to present the importance of accounting information in decision making by internal and external users, which are the characteristics and necessary conditions so that the accounting information could be used effectively. JEL: 41M.
Description:
LAZARI, Liliana, ŢURCAN, Ludmila. Relevanţa informațiilor contabile în procesul decisional. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 12-18. ISBN 978-9975-75-750-8.