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Quality Accounting Principles And Information Implications For The Company’S Management

Author

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  • Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D

    (Romanian-German University of Sibiu, Faculty of Economics, Romania)

Abstract

Quality is reflected in accounting with impact on the exploitation, generation of opportunities and reduction of limitations. Since accounting information underlies management decisions, general management functions, we believe that meeting standards of quality found in the form of principles and specific characteristics, constitutes a starting point towards a better management of resources, a competitive general management, providing optimum conditions for a better future to the company. Starting from this aspect, the work translates quality accounting principles in terms of information implications for the company’s management, being based on an exploratory research. Moreover, theoretical aspects are then analyzed by the selective survey conducted on a sample of 301 companies from 7 Centre Development Centre.

Suggested Citation

  • Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D, 2015. "Quality Accounting Principles And Information Implications For The Company’S Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(25), pages 5-14, NOVEMBER.
    • Handle: RePEc:aio:rteyej:v:1:y:2015:i:25:p:7-14
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    More about this item

    Keywords

    accounting; principles; quality; management; information;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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