QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY
Authors
- Florentina PANTAZI — Athenaeum University, Bucharest, Romania
- Anca Alexandra PANTAZI — Valahia University of Targoviste, Romania
Abstract
The parameters of the effectiveness of information are determined by the degree of subjectivity-objectivity, by the user’s commitment to it, by the temporal duration taken as a reference, but also by qualitative and quantitative aspects, the most expressive example being the notion of "accounting information". A utility value is associated with information, representing the possibility of savings, and this is calculated on the basis of the difference between the effects of a decision promoted with and without the knowledge component. The utility value is directly influenced by the physical and moral depreciation that takes precedence. Information is exposed to a high degree of degradation, which is automatically included by the actions of production and diffusion resulting from the diversified and polyvalent interaction with the sum of information in a given environment.
Keywords: accounting information, accounting standard, uncertainty, benefits, paradigm
Cite this article
APA: Florentina PANTAZI, Anca Alexandra PANTAZI (2024). QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY. Internal Auditing & Risk Management, Vol. 69, No. 69, pp. 56-65. https://doi.org/10.5281/zenodo.10901564
BibTeX:
@article{florentinapantazi202437,
title = {QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY},
author = {Florentina PANTAZI and Anca Alexandra PANTAZI},
journal = {Internal Auditing & Risk Management},
year = {2024},
volume = {69},
pages = {56----65},
doi = {10.5281/zenodo.10901564}
}