<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Knowing the fact that in the market economy the most important resource is the information and, naturally, since the accounting cannot be substituted for the manager, instead it offers the information necessary for the decision-making processes. The paper highlights, on the basis of bibliographic resources, that a dual accounting representation responds best to all strategic requirements and leads to a better visualization of the entity as a whole, as well as of each structure. Also, in the paper we analyzed, through a selective research, the degree to which the provision of accounting information to various categories of interested users contributes to the development of the entity.</p></abstract>

Knowing the fact that in the market economy the most important resource is the information and, naturally, since the accounting cannot be substituted for the manager, instead it offers the information necessary for the decision-making processes. The paper highlights, on the basis of bibliographic resources, that a dual accounting representation responds best to all strategic requirements and leads to a better visualization of the entity as a whole, as well as of each structure. Also, in the paper we analyzed, through a selective research, the degree to which the provision of accounting information to various categories of interested users contributes to the development of the entity.

Accounting Dualism – Particularities and Information Source for Internal and External Users in Organizational Development

Scientific Bulletin

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Knowing the fact that in the market economy the most important resource is the information and, naturally, since the accounting cannot be substituted for the...

Accounting Dualism – Particularities and Information Source for Internal and External Users in Organizational Development

Published Online: Dec 17, 2019

Page range: 117 - 123

DOI: https://doi.org/10.2478/bsaft-2019-0013

Keywords
Accounting dualism, external users, information, internal users, management, system

© 2019 Alina Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Accounting Dualism – Particularities and Information Source for Internal and External Users in Organizational Development

Published Online: Dec 17, 2019

Page range: 117 - 123

DOI: https://doi.org/10.2478/bsaft-2019-0013

KeywordsAccounting dualism, external users, information, internal users, management, system

© 2019 Alina Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Accounting dualism, external users, information, internal users, management, system