USERS OF THE INFORMATION PROVIDED BY ACCOUNTING AND THEIR INFORMATION NEEDS
Autor (i): Guni Claudia Nicoleta
JEL: G3; G32; G34
Cuvinte cheie: insiders, outsiders, IFRS, accounting perimeter, funding sources
Abstract:
In this article we are trying to see how the utility of accounting can be justified. In order to do this, we will consider the organizations involved in the business that they seek to make profit from. It is hard to believe that all the information generated by a business can be remembered - however simple it may be. We dare say that bookkeeping is necessary at least because it allows the entrepreneur to remember information, especially digital, without which the business may not be properly led. Bookkeeping is justified by the need for information, the need for a certain rigor in the Administration of a business, large or small, simple or complex, individual or collective.
In this article we are trying to see how the utility of accounting can be justified. In order to do this, we will consider the organizations involved in the business that they seek to make profit from. It is hard to believe that all the information generated by a business can be remembered - however simple it may be. We dare say that bookkeeping is necessary at least because it allows the entrepreneur to remember information, especially digital, without which the business may not be properly led. Bookkeeping is justified by the need for information, the need for a certain rigor in the Administration of a business, large or small, simple or complex, individual or collective.
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