Considerations concerning accounting informations and accounting decisions and their implications in business management

Author:Andreea Paula Dumitru
Position:Lecturer Ph.D.,Faculty of Economic Sciences ?Nicolae Titulescu' University, , Bucharest, Romania
Andreea Paula Dumitru
LESIJ NO. XIX, VOL. 2/2012
Andreea Paula DUMITRU*
The accountants need to make choices to recognize, evaluate and classify business
transactions for assuring true and fair value of informations. In this paper, we try to classify these
choises so that called accounting decisions. Also we try to view them in an informational perspective
knowing the importance that accounting informations has in the process of making business
Keywords: accounting decisions, accounting information, business management
Many professional writers that define accounting as technology science argue that accounting
information, they predominantly due to the specific number, is p laced within the perimeter of
objectivity and accuracy.
It is known that accounting information as a starting point are two different sources and
uneven in terms of quality.
Thus, the following transactions carried out from various markets are seen in the emergence
during the financial year. They are largely the result of estimates and reflect the accounting policies
of the enterprise management.
Even when there are seemingly strict rules, professional accountant can do to make ordering
choises to describe the facts, of a margin of fredoom that lead to a subjective interpretation of them.
Economic decision-maker needs information coming from the external environment and
internal environment of the enterprise.
Accounting information is essential in making economic decisions by management factors.
Accounting performs a data processing transactions and economic events held in the firm
providing financial information (if the form of a monetary valued information), non financial (if
expressed quantitatively) and/or accounting (if it has undergone a process of specific data processing
In their concern to provide a true and fair view in order to help decision makers, professional
accountants reasoning applies (according to International Accounting Standards/Financial
Reporting), taking decisions on the use of another treatment or to make a good information.
In this context, in this paper, we will try to outline a possible answer to these question s:
1. Use accounting information in accounting decisons ?
2. Accounting decision is an economic decision ?
3. Accounting decision is an operating decision, an investment decision, or a financing
decision ?
* Lecturer Ph.D.,Faculty of Economic Sciences „Nicolae Titulescu” University, , Bucharest, Roman ia, (e-mail:

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