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Accounting - a Normative Representation of Economic Reality?

Author

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  • Gianina Roman

    (Danubius University of Galati)

Abstract

Accounting is currently a very dynamic field at international level. Accounting information or its derivatives comprise an important segment of the information conveyed in the economic environment. Therefore, accounting is considered by some authors as the most important information source of a nation. Widening and diversifying the request for information from the scope of financial accounting is generated by modernization and restructuring economy and society development as a whole. In these circumstances, accounting has a very important role. Establishing decision based on a real, pertinent, relevant, timely information system insures a performance administration, management of the current situation, with many phenomena of crisis. Accounting involves the perception of real which is based on a conceptual system, which means that the entire accounting system is based on a set of objectives, postulates, principles, rules and regulations. When different objects are placed in different areas, the differentiation between real and ideal is only formal.

Suggested Citation

  • Gianina Roman, 2010. "Accounting - a Normative Representation of Economic Reality?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 98-105, June.
    • Handle: RePEc:dug:actaec:y:2010:i:2:p:98-105
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    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/620/571
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    Cited by:

    1. AlShaikh AlAnoud Mohammed & Al-Adeem Khalid Rasheed, 2023. "Exploring the Current State of Forensic Accounting in Saudi Arabia and Possible Ways of Elevating It to Assist the Government Fighting Corruption," Journal of Forensic Accounting Profession, Sciendo, vol. 3(1), pages 1-37, June.

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