Evaluation of Accounting Information System Performance at Trade Entities - Economic Efficiency of Accounting Information System at Trade Entities
Information systems, in general, and in particular the accounting ones, in my opinion, areintended to provide, in a timely manner and accurately, basic information necessary for runningthe entity. Information needed for every decision-making are regarded as knowledge-orientedtowards objectives, bein...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2016-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/8.caraiman_adrian.pdf |
| Summary: | Information systems, in general, and in particular the accounting ones, in my opinion, areintended to provide, in a timely manner and accurately, basic information necessary for runningthe entity. Information needed for every decision-making are regarded as knowledge-orientedtowards objectives, being about the knowledge that a manager must have in order to be able totake the right decisions in terms of the processes taking place in the framework of the entity.
At the same time as a decision is taken on the basis of the available information, the quality ofthe decision, is directly related with the information available. In order to be able to make adecision as fair, it is necessary to provide a volume of information that satisfies the decisionalsituation; the volume of information required will be determined by the nature and importance ofthe decision itself, and the continuity of the decision-making process. |
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| ISSN: | 2393-3127 2393-3127 |