ACCOUNTING INFORMATION AND ITS USERS. A STUDY OF THE SUPPLY AND DEMAND OF ACCOUNTING INFORMATION IN ROMANIA Cover Image
  • Price 2.50 €

ACCOUNTING INFORMATION AND ITS USERS. A STUDY OF THE SUPPLY AND DEMAND OF ACCOUNTING INFORMATION IN ROMANIA
ACCOUNTING INFORMATION AND ITS USERS. A STUDY OF THE SUPPLY AND DEMAND OF ACCOUNTING INFORMATION IN ROMANIA

Author(s): Mihaela Bebeşelea
Subject(s): Economy
Published by: Addleton Academic Publishers
Keywords: accounting information; demand of accounting information; supply of accounting information; accounting information users; hierarchy of accounting information users

Summary/Abstract: This article highlights the author’s attempt to study the supply and demand of accounting information. Thus, on the one hand, the supply is analyzed through identifying the users of accounting information, at the same time explaining its necessity for each identified user, and, on the other hand, the demand is analyzed through the qualitative characteristics of the accounting information provided. The article ends with the author’s conclusions concerning the hierarchy of accounting information users in the context of a continental accounting system in general, and of the Romanian accounting system, in particular.

  • Issue Year: 9/2014
  • Issue No: 4
  • Page Range: 150-157
  • Page Count: 8
  • Language: English