Ph.D. Student Pana Daniela Nicoleta, Valahia University, Targoviste e-mail: dannikkip@yahoo.com
sneak: Although, apparently, accounting seems to be a mechanical process which does non creativity and imagination, it was resituated in the management (administration) skill domanin, and the financial- comptroller information is the or so important component of every company. In the present excogitate I accentuated the role of answerableness in our days, I genuine the creative accounting concept, which centre, in Trotman opinion a mood to allowing the display of a new favorable image of the results and the mastery of account, or, in the Jean-Jerome Bertolus, Maryvonne Lignon or Isabelle Gounin opinions, is the art of juggling with a statement of account, of calculating the benefits of of saving money. I debated the « managerial creative accounting«, which in my opinion means the art of composing the money, planting them and making to grow in the way you want.
1. The financial accountant information- the principal „ douse in taking decisions The way to use the human and tangible resources, regarding the good and the law aspects, affects the managers in the moment of taking decisions.
In this context, an essential role is taken by the financial accountant information. In the last years, the accountability was resituated in the managerial (administration) science domanin, thats why I consider it is a truly pawn in taking decisions. In Adrian Manaicus opinion, accountability is the business language. The general object of the managerial sciences is represent in the Ion Ionascus opinion « the study of managing, structuring and developing an cheek«. Scient ist talking, the accountability makes part of this system, remoting more and more the economics one. rum is the Herbert Simons affirmation (1982) : » the economy discovered the market institution, the mechanisms of the determine like market adjustment process...If you want to get a full essay, order it on our website: Ordercustompaper.com
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