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The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions

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  • Mirela Niculae

Abstract

Along with the development of the global economy which determined a major increase of the value of the financial-accounting information for the entities, the extension of the area, contents and operation of the economic information is necessary for being able to provide the useful elements within the decision process. Currently, the information technology facilitates the communication of all the information, offering the necessary instruments for the entities to be able to organize and develop the business in the context of the globalization process. The Financial-Accounting Information System integrates the assembly of information resources of economic-financial nature created on the level of all the organization structures and which are processed for the substantiation of the management decisions and fulfillment of scopes. The Financial-Accounting Information System of a public interest entity is built from a series of hierarchy and interconnected structures within an integrated configuration, operating within a systemic conception.

Suggested Citation

  • Mirela Niculae, 2017. "The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(3), pages 19-23, September.
    • Handle: RePEc:khe:scajes:v:3:y:2017:i:3:p:19-23
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    More about this item

    Keywords

    Financial-Accounting Information System; Integrated Informatic System; organizational process; operational areas; public interest entity;
    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
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General

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