TITLE

THE ROLE OF ACCOUNTING INFORMATION IN DECISION-MAKING STRATEGIES AND PROCESSES

AUTHOR(S)
DOINEA, OVIDIA; LEPĂDAT, GHEORGHE; TOMITĂ, VASILE; DĂNIASA, IONELA
PUB. DATE
June 2011
SOURCE
Economics, Management & Financial Markets;Jun2011, Vol. 6 Issue 2, p188
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The paper generates insights about the linkages between the exploitation of inside information on capital markets, the integration of organizational information, the use of accounting information, the relationship between information asymmetry and cost of capital, and the computer-based aspects of an organization's information system. The findings of this study have implications for the evolution of information systems models, the accountant's relationship to the information system, and the role and utilization of accounting information in decision-making strategies and processes.
ACCESSION #
64433410

 

Related Articles

  • Etică sau creativitate în activitatea financiar-contabilă - opinii ÅŸi realităţi în organizaÅ£iile româneÅŸti. CIUHUREANU, Alina Teodora; BALTEŞ, Nicolae // Audit Financiar;Jun2009, Vol. 7 Issue 6, p23 

    The problem of ethics in the financial-accounting activity permanently generates controversy. Starting with the options of certain famous specialists in the financial-accounting field, the paper presents beforehand the ethics concept and the characteristics of an ethical decision, focusing after...

  • Information systems project evaluation and selection: An application study. Mamaghani, Farrokh // International Journal of Management;Mar1999, Vol. 16 Issue 1, p130 

    Explores the application of the Analytic Hierarchy Process (AHP) for information systems project evaluation and selection. Steps in using AHP to solve decision problems; Selection of information systems projects involving the allocation of resources; Illustration of how AHP can be used through...

  • Tailoring information systems to managers' decision making. Young, Donald M. // Accountancy;Feb1972, Vol. 83 Issue 954, p18 

    Focuses on the tailoring of information systems to managers' decision making in Great Britain as of February 1973. Detailed analysis of managers' decisions in order to distinguish requirements for information; Accountants' traditional role of providing information designed to describe or...

  • Information seeking strategies. Eisenberg, Mike // Emergency Librarian;Nov/Dec97, Vol. 25 Issue 2, p22 

    Part II. Discusses information seeking strategies as part of the Big6 TIPS (teaching information problem solving) process. Determination of range of possible sources; Evaluation of different possible sources to determine priorities; Criteria for determining relevant sources.

  • Mediación de la información en el ámbito del gobierno corporativo. Lopes, Elaine Cristina; Valentim, Marta Lígia Pomim // Ibersid;2009, p67 

    This paper presents some models of strategic information management and knowledge management in companies with open capital, with a level of corporate governance. These concepts are based on transparency and consistent disclosure of relevant information on the company's businesses. It also...

  • "Inputting" the Environment: Reconsidering the Environmental Information Matrix. Yuthas, Kristi // Journal of Information Systems;Fall2005, Vol. 19 Issue 2, p105 

    This article deals with an under-researched and increasingly important aspect of accounting information systems--the potential impact of these systems on the natural environment. The paper in this issue is part of an ongoing research program that explores and adds to understanding of environment...

  • On The Economics of Acquiring Information of Imperfect Reliability. LaValle, Irving H.; Rappaport, Alfred // Accounting Review;Apr68, Vol. 43 Issue 2, p225 

    The article focuses on the importance of information measurement for decision making in corporate. To perform this function effectively, accountants must understand the close bond between information and decision-making, for example, information systems should be subject to much the same type of...

  • The data warehouse. Loeffen, Dorothy // CMA Magazine;Nov95, Vol. 69 Issue 9, p16 

    Discusses the data warehouse as a collection of operational and external information for strategic decision-making and competitive business advantage. `First generation' definition for data warehousing; Data warehouse systems flow; Factors in implementing a phased approach to data warehouse...

  • Decision making: The key to successful project management. Myers, Ware // IEEE Software;Jul96, Vol. 13 Issue 4, p139 

    Interviews computer industry executive Ronald Lafleur about the importance of decision making in a project's success. Control issues; Arguments over objectives; Project phases; Concerns on resources.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics