QUALITY OF ACCOUNTING INFORMATION – BETWEEN UNCERTAINTY AND AMBIGUITY
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Authors:
• Florentina PANTAZI, email: pantazi_flory@yahoo.com, Afiliation: Athenaeum University, Bucharest, Romania
• Anca Alexandra PANTAZI, email: pantazi.anca@gmail.com, Afiliation: Valahia University of Targoviste, RomaniaPages:
• 56|65 -
Keywords: accounting information, accounting standard, uncertainty, benefits, paradigm
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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.
