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• W1571876420 abstract "ABSTRACT. The actual evolution of modern society imposes a continuous improvement of both economic information and accountancy in particular. Accounting information should be built in such a way so as to be able to respond both to enterprise requirements, as regards decision fundamentals, and also to informal needs of its partners. In this way quality of information offered by financial situations, becomes a purpose in itself and it should bring an added value to financial report frame sustaining in this way financial system and economic increase. The utility of accounting information, offered through financial reports, is proven in conditions in which receptionists use it in order to understand economic reality of enterprise, and in order to make suitable decisions. So that, accounting information utility cannot be defined in other modality, but only through its quality.JEL Classification: M41Keywords: enterprise informal system, administrative instrument, quality notion in accounting informationACCOUNTANCY, THE MAIN COMPONENT OF THE ENTERPRISE INFORMAL SYSTEMWithin an enlarged sense, accountancy puts at work data generated from activities for which leadership of enterprise possesses information, covered by justified documents expressed in money equivalence, data which should be used for planning of control, presentation of financial situations and results of exploitation.Accountancy is in itself a sub-system of information which permits transactions and other economical-financial operations of enterprise to be identified, measured, classified, and registered. It also allows specific types of work and information susceptible to satisfy necessities of different users' categories.Through chronological and systematic registration of economicfinancial operations, accountancy is itself a bank of data, on which synthetic documents are periodically elaborated.As any bank of data, real perception is based on conceptual system. In other words, whole accounting system is founded on an ensemble of objectives, principles, rules, norms and standards. The principle of monetary unity permits aggregation of a great number of facts, of diverse domains and a global evaluation of enterprise performances. At same time, large range of accounting observation is limited because there qualitative human or environmental aspects are excluded from registered deeds.Within accounting domain we can speak about an exigency of impartiality. It is not about impartiality in sense of the real representation of real environment, but a technical impartiality, namely a correct way of following regulations within different accounting principles. In accounting system, as in any information system, truth is based on good will (sincerity) checked by audiences, on more or less specific requirement of users.Thus, accounting bookkeeping represents an important component within enterprise informal system. Through its modality of work with data, accountancy offers exact information regarding existence and movement of patrimonial elements, presenting, in a synthetic shape, outcome of activity.The power informal support of accountancy is given by extending work with data of all economic and financial operations which are developed within an enterprise. It can be appreciated that informal force of which accountancy is capable, due to work with an immense amount of data, conception and logic used for registration, make it become a fundamental component that contributes to development of enterprise activities in optimal conditions.At present, in our country, we are witnessing important changes which regard both accountancy and informatics. Acquiring new accounting system that responds to free-market economic requirements and accounting harmonization at world's level, represents a major direction that should be considered in accounting development. …" @default.
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