IDEAS home Printed from https://ideas.repec.org/a/edt/jsserr/v4y2017i1p125-135.html
   My bibliography  Save this article

The Characteristics Of The Information Contained In The Synthesis Reports

Author

Listed:
  • Aurelia DUMITRU

    (University of Craiova, Romania)

  • Andrei Bogdan BUDICÄ‚

    (University of Craiova, Romania)

  • Adrian Florin BUDICÄ‚

    (University of Craiova, Romania)

Abstract

This study aims to highlight the main qualitative features of the information to be included in the synthesis accounting reports. The prerequisites of the paper are the fact that the synthesis financial reports are cardinal documents of all economic entities and the fact that the quality of the information retained in these reports depends on the competitiveness, efficiency and good activity of the economic entities. The conclusion to be reached is that the information contained in the synthesis reports must be opportunity, comparability, intelligibility, verifiability.

Suggested Citation

  • Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚ & Adrian Florin BUDICÄ‚, 2017. "The Characteristics Of The Information Contained In The Synthesis Reports," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(1), pages 125-135, August.
    • Handle: RePEc:edt:jsserr:v:4:y:2017:i:1:p:125-135
    as

    Download full text from publisher

    File URL: https://sserr.ro/wp-content/uploads/2017/08/4-1-125-135.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Michaela Sirkova & Viktoria Ali Taha & Martina Ferencova, 2016. "Management Of Hr Processes In The Specific Contexts Of Selected Area," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 13(2), pages 142-152, June.
    2. Piyapong Janmaimool, 2017. "Application of Protection Motivation Theory to Investigate Sustainable Waste Management Behaviors," Sustainability, MDPI, vol. 9(7), pages 1-16, June.
    3. Roman Vavrek & Rastislav Kotulic & Peter Adamisin & Elena Sira & Ivana Kravcakova Vozarova, 2017. "Effectiveness of Use of MCDM Methods in the Terms of Local Self-Government," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Applied Economic Research, chapter 0, pages 279-288, Springer.
    4. Robert Stefko & Richard Fedorko & Radovan Bacik, 2016. "Website Content Quality In Terms Of Perceived Image Of Higher Education Institution," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 13(2), pages 153-163, June.
    5. Aurelia Åžtefä‚Nescu, & Ileana Cosmina Pitulice, & Florna Mihalcea, 2017. "Empirical Research On The Internal Audit. Perspective Of The Professionals Within The Romanian Banking System," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-44, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aurelia Dumitru & Andrei Bogdan Budică & Adrian Florin Budică & Alina Georgiana Motoi, 2017. "The accounting of the grant funds and subsidies," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(2), pages 190-208, December.
    2. Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚, 2017. "Informational Content Of The Periodic Synthesis Reports," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 49-61, August.
    3. Alessandro Concari & Gerjo Kok & Pim Martens, 2020. "A Systematic Literature Review of Concepts and Factors Related to Pro-Environmental Consumer Behaviour in Relation to Waste Management Through an Interdisciplinary Approach," Sustainability, MDPI, vol. 12(11), pages 1-50, May.
    4. Zahra Fozouni Ardekani & Seyed Mohammad Javad Sobhani & Marcelo Werneck Barbosa & Ehsan Amiri-Ardekani & Samaneh Dehghani & Najmeh Sasani & Hans De Steur, 2024. "Determinants of household food waste behavior during the COVID-19 pandemic in Iran: an integrated model," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26205-26235, October.
    5. Farida Saleem & Ahmad Adeel & Rizwan Ali & Shabir Hyder, 2018. "Intentions to adopt ecopreneurship: moderating role of collectivism and altruism," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(2), pages 517-537, December.
    6. Agus Sugiarto & Cheng-Wen Lee & Andrian Dolfriandra Huruta & Christine Dewi & Abbott Po Shun Chen, 2022. "Predictors of Pro-Environmental Intention and Behavior: A Perspective of Stimulus–Organism–Response Theory," Sustainability, MDPI, vol. 14(23), pages 1-17, December.
    7. Nattakit Yuduang & Ardvin Kester S. Ong & Yogi Tri Prasetyo & Thanatorn Chuenyindee & Poonyawat Kusonwattana & Waranya Limpasart & Thaninrat Sittiwatethanasiri & Ma. Janice J. Gumasing & Josephine D. , 2022. "Factors Influencing the Perceived Effectiveness of COVID-19 Risk Assessment Mobile Application “MorChana” in Thailand: UTAUT2 Approach," IJERPH, MDPI, vol. 19(9), pages 1-19, May.
    8. Fedorko Igor & Bacik Radovan & Gavurova Beata, 2018. "Technology acceptance model in e-commerce segment," Management & Marketing, Sciendo, vol. 13(4), pages 1242-1256, December.
    9. Zobeidi, Tahereh & Komendantova, Nadejda & Yazdanpanah, Masoud, 2022. "Social media as a driver of the use of renewable energy: The perceptions of instagram users in Iran," Energy Policy, Elsevier, vol. 161(C).
    10. Hong Tian & Xinyu Liu, 2022. "Pro-Environmental Behavior Research: Theoretical Progress and Future Directions," IJERPH, MDPI, vol. 19(11), pages 1-16, May.
    11. Miloš Hitka & Lenka Ližbetinová, 2023. "Human potential of talents in agriculture and forestry in context of Agriculture 4.0," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 69(6), pages 223-233.
    12. Guang-Wen Zheng & Abu Bakkar Siddik & Mohammad Masukujjaman & Syed Shah Alam & Alvina Akter, 2020. "Perceived Environmental Responsibilities and Green Buying Behavior: The Mediating Effect of Attitude," Sustainability, MDPI, vol. 13(1), pages 1-27, December.
    13. Shih-Yi Yu & Der Chao Chen, 2022. "Consumers’ Switching from Cash to Mobile Payment under the Fear of COVID-19 in Taiwan," Sustainability, MDPI, vol. 14(14), pages 1-13, July.
    14. Mohammad Badsar & Matin Moghim & Mehdi Ghasemi, 2023. "Analysis of factors influencing farmers’ sustainable environmental behavior in agriculture activities: integration of the planned behavior and the protection motivation theories," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9903-9934, September.
    15. Balza, Lenin H. & Cuartas, Jorge & Gomez-Parra, Nicolas & Serebrisky, Tomás, 2025. "Infrastructure Services and Early Childhood Development in Latin America and the Caribbean: Water, Sanitation, and Garbage Collection," World Development, Elsevier, vol. 185(C).
    16. Lindung Parningotan Manik & Zaenal Akbar & Aris Yaman & Ariani Indrawati, 2022. "Indonesian Scientists’ Behavior Relative to Research Data Governance in Preventing WMD-Applicable Technology Transfer," Publications, MDPI, vol. 10(4), pages 1-29, December.
    17. Ghanian, Mansour & M. Ghoochani, Omid & Dehghanpour, Mojtaba & Taqipour, Milad & Taheri, Fatemeh & Cotton, Matthew, 2020. "Understanding farmers’ climate adaptation intention in Iran: A protection-motivation extended model," Land Use Policy, Elsevier, vol. 94(C).
    18. Farida Saleem & Ahmad Adeel & Rizwan Ali & Shabir Hyder, 2018. "Intentions to adopt ecopreneurship: moderating role of collectivism and altruism," Post-Print hal-02342836, HAL.
    19. JunHui Wang & JooHyang Kim & JiHyo Moon & HakJun Song, 2020. "The Effect of Smog-Related Factors on Korean Domestic Tourists’ Decision-Making Process," IJERPH, MDPI, vol. 17(10), pages 1-13, May.
    20. Róbert Štefko & Vladimira Steffek, 2018. "Key Issues in Slow Fashion: Current Challenges and Future Perspectives," Sustainability, MDPI, vol. 10(7), pages 1-11, July.

    More about this item

    Keywords

    synthesis report; economic entity; qualitative 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
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:edt:jsserr:v:4:y:2017:i:1:p:125-135. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan Valeriu Voinea (email available below). General contact details of provider: http://cis01.central.ucv.ro/litere/cadr_juridic/departament_comunicare_jurnalism_stiinte_ale_educatiei/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.