Solutii pentru masurarea calitatii informatiei contabile

Deaconu, Adela and Filip, Crina and Buiga, Anuta (2008): Solutii pentru masurarea calitatii informatiei contabile. Published in: Accounting and Management Information Systems , Vol. 1, No. 24 (June 2008): pp. 41-57.

Abstract

There are many studies confirming the theory according to which the decisions of the users of the accounting information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the internal means of obtaining the information. The analysis is performed on the Romanian market and takes into account the qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the data analysis using the technique of the study case and for methods of economic analysis applicable in accounting. After having checked the relevance of the conceptual framework, we have identified the prerequisites, the criteria and, respectively, the measurable quality parameters. We have monitored the influence of these explanatory variables in respect of the topic analysed through the study case, and we have considered the level of quality assurance. The contribution of the study consists of new explicit sub-criteria for the assurance and control of the accounting information, which enrich the accounting theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but also consultants, who can use it in practice and base their analyses and decisions on it.

• Item Type: MPRA Paper
• English Title: Solutions for measuring the quality of the accounting information
• Language: English
• Keywords: Accounting information, quality, quantification, managers, consultants
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M40 - General

References

Alchian A. A. (1991) “Development of economic theory and antitrust: a view from the theory of the firm”, Journal of Institutional and Theoretical Economics, no. 147.

Barron O. & Stuerke P.S. (1998) “Dispersion in analysts’ earnings forecasts as a mesure of uncertainty”, Journal of Accounting, Auditing and Finance, Vol. 13, No. 3.

Barth M.E., Cram D., Nelson K. (2001) Accruals and the prediction of future cash-flow, Accounting Review, vol.76, Jan.

Busacca G.A. & Maccarrone P. (2007) “IFRSs and accounting for intangible assets: the Telecom Italia case”, Journal of Intellectual Capital, Vol.8, No. 2.

Casson M. (1997) Information and organization, Oxford: Oxford University Press.

Chen Z. (2005) Earnings Quality, Accounting Information and Capital Investment – thesis, Hong Kong: Hong Kong University.

Dardac N. & Moinescu B., “Evaluarea cantitativă a riscului de credit din perspectiva Basel II”, disponibil en ligne la pagina www.ectap.ro/articole/93.pdf.

Dechow R. et al. (1996) “Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC”, Contemporary Accounting Research, Vol. 11.

Demsey S.J. (1989) “Predisclosure information search incentives, analyst following and earnings announcement price response”, Accounting Revue, Vol. 64, No. 4.

Lee G. & Masulis R. W. (2007) “Seasoned Equity Offerings: Quality of Accounting Information and Expected Flotation Costs” available at: htpp://ssrn.com/abstract=917044.

Glăvan et al. (2007) “The relevance and quality of the accounting information in the managerial decisions”, AMIS Volume: 103-114.

Hirst D.E.et al. (1995) “Investor Reaction to Financial Analysts’ Research Reports”, Journal of Accounting Research, Vol. 33, No. 2.

International Accounting Standards Board (2007), Standardele Internaţionale de Contabilitate, Bucureşti: Ed. Economică.

Ionaşcu M. (2007) “On the communicative function of financial accounting reporting: evidence from Romania”, AMIS Volume: 98-103.

Ionaşcu I. (2003) Dinamica doctrinelor contabilităţii contemporane, Bucureşti: Ed. Economică Kaplan et al. (1998) “Assesing Data Quality in Accounting Information Systems”, Communications of the ACM, Vol. 41, No.2.

Lillrank P. (2003) “The quality of information”, International Journal of Quality&Reliability Management, vol. 20, no.6.

Maines L.A., Wahlen J.M. (2006) „The nature of accounting information reliability: inferences from archival and experimental research”, Accounting Horizons, vol. 20, no.4.

Năchescu M-L. (2007) “The standardized financial reporting and the impact upon the credibility of the information used in the investment decisions”, AMIS Volume: 115-126.

Nobes C. &Parker R. (2006) Comparative International Accounting, London: Prentice Hall.

Pahler A.J. (2003) Advanced Accounting: Concepts and Practice, USA: Thomson.

Ristea M. (2004) Contabilitatea financiară a întreprinderii, Bucureşti: Ed. Universitară.

Xu et al. (2003) “Key issues of accounting information quality management: Australian case studies” Industrial Management & Data Systems, Vol. 103, No. 7.

Zhang J. (2003) « The Application of TQM in Accounting Information Management«, Business Revue, Vol. 3, No. 1 (serial no. 14)