REFLECTIONS ON THE MANAGEMENT OF THE FINANCIAL-ACCOUNTING ACTIVITY IN THE CONTEXT OF INFORMATION SOCIETY AND CHANGE
REFLECTIONS ON THE MANAGEMENT OF THE FINANCIAL-ACCOUNTING ACTIVITY IN THE CONTEXT OF INFORMATION SOCIETY AND CHANGE

Summary/Abstract: Designed as a social practice, the financial-accounting activity is in the position to treat the product it provides as a compromise between the expectations and demands of the social protagonists, between the demand and offer of accounting information. The management of financial-accounting activity in the company of the future will have to discard of old beliefs, to seek an harmonisation between the demands imposed by legislation and the requirements imposed by the general management, to focus on the performance centres to determine precisely the current profitability and forecast the future one. From this perspective, the paper touches a number of aspects that have an impact on the management of the financial-accounting activity in the context of information society and permanent changes.

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