CHARACTERISTICS OF THE ACCOUNTING DATA IN TERMS OF DECISION MAKING

This article reveals the analysis of the importance of collecting accounting information of appropriate quality and usefulness in order to meet the needs of all its users. The characteristics of the accounting information that are needed to meet the requirements of different types of users were analyzed in order to optimize the intelligibility of the information and increase the benefits obtained by each user. Subsequently, it was evaluated how each factor and feature influences the accounting information obtained after its collection and processing, referring to the steps and actions that companies could take to improve the quality of accounting information. For the managers of the economic entities, the financial-accounting information system is the main tool for monitoring the achievement of its objectives.