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The Information - Connexion Between Financial Accounting and Management Accounting

Author

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  • Florin Radu

    (Valahia University of Târgoviște)

Abstract

In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

Suggested Citation

  • Florin Radu, 2016. "The Information - Connexion Between Financial Accounting and Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 595-599, February.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:595-599
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    More about this item

    Keywords

    information; management; quality; relevance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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