ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS
This article examines the key concepts related to accounting information, as well as their impact on economic decisions. The research aims to clarify the essence of the concepts related to accounting information and the correct approach to these concepts, as well as to examine their structure...
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| Format: | Article |
| Language: | English |
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Academy of the Economic Studies of Moldova
2025-03-01
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| Series: | Economica |
| Subjects: | |
| Online Access: | https://irek.ase.md/xmlui/bitstream/handle/123456789/4020/ECONOMICA%20nr%201%202025_pp.%2078-91.pdf?sequence=1&isAllowed=y |
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| author | Liliana LAZARI Irina IAVORSCHI Maia BAJAN |
| author_facet | Liliana LAZARI Irina IAVORSCHI Maia BAJAN |
| author_sort | Liliana LAZARI |
| collection | DOAJ |
| description | This article examines the key concepts
related to accounting information, as well as their
impact on economic decisions. The research aims
to clarify the essence of the concepts related to
accounting information and the correct approach
to these concepts, as well as to examine their
structure according to various criteria. The pro-
posed study investigates the impact of conceptual
frameworks on the strategic management decisions
within entities, as well as evaluates the extent to
which conceptual changes affect the transparency
and usefulness of accounting information for
external users. Accounting information provides
the foundation for assessing financial position and
performance, managing risks, and supporting
strategic planning. It is essential for making infor-
med decisions and ensuring transparency and
confidence in the economic environment. The study
outlines the relevant concepts, structure, and
applicability of accounting information in the
decision-making process. |
| format | Article |
| id | doaj-art-b0c640b51cf549368d3921003bb58af4 |
| institution | Kabale University |
| issn | 1810-9136 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Academy of the Economic Studies of Moldova |
| record_format | Article |
| series | Economica |
| spelling | doaj-art-b0c640b51cf549368d3921003bb58af42025-08-20T03:25:31ZengAcademy of the Economic Studies of MoldovaEconomica1810-91362025-03-011131789110.53486/econ.2025.131.78ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS Liliana LAZARI0https://orcid.org/0000-0001-8310-2341 Irina IAVORSCHI1https://orcid.org/0009-0001-5616-2514 Maia BAJAN2https://orcid.org/0000-0001-6903-8275ASEMASEMASEMThis article examines the key concepts related to accounting information, as well as their impact on economic decisions. The research aims to clarify the essence of the concepts related to accounting information and the correct approach to these concepts, as well as to examine their structure according to various criteria. The pro- posed study investigates the impact of conceptual frameworks on the strategic management decisions within entities, as well as evaluates the extent to which conceptual changes affect the transparency and usefulness of accounting information for external users. Accounting information provides the foundation for assessing financial position and performance, managing risks, and supporting strategic planning. It is essential for making infor- med decisions and ensuring transparency and confidence in the economic environment. The study outlines the relevant concepts, structure, and applicability of accounting information in the decision-making process.https://irek.ase.md/xmlui/bitstream/handle/123456789/4020/ECONOMICA%20nr%201%202025_pp.%2078-91.pdf?sequence=1&isAllowed=yaccounting informationfinan- cial informationfinancial statementseconomic decisions. |
| spellingShingle | Liliana LAZARI Irina IAVORSCHI Maia BAJAN ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS Economica accounting information finan- cial information financial statements economic decisions. |
| title | ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS |
| title_full | ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS |
| title_fullStr | ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS |
| title_full_unstemmed | ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS |
| title_short | ACCOUNTING INFORMATION: CONCEPTUAL APPROACHES AND THE IMPACT ON ECONOMIC DECISIONS |
| title_sort | accounting information conceptual approaches and the impact on economic decisions |
| topic | accounting information finan- cial information financial statements economic decisions. |
| url | https://irek.ase.md/xmlui/bitstream/handle/123456789/4020/ECONOMICA%20nr%201%202025_pp.%2078-91.pdf?sequence=1&isAllowed=y |
| work_keys_str_mv | AT lilianalazari accountinginformationconceptualapproachesandtheimpactoneconomicdecisions AT irinaiavorschi accountinginformationconceptualapproachesandtheimpactoneconomicdecisions AT maiabajan accountinginformationconceptualapproachesandtheimpactoneconomicdecisions |