6 Accounting information management: technical, legal and ethical aspects

Decisions taken by a company are reflected across the totality of the enterprise. The company is influenced by, and influences, all the stakeholders in its operating environment. The bond that fuels the dynamic between the different interested parties in the economic and financial situation of the company is the financial accounting information. The disclosure of poor quality accounting information can affect decisions and damage users of that information. The objective of this study was to characterize users, the technical, legal and ethical aspects of the financial accounting information and to demonstrate that it is possible to identify the ethical, civil, and legal responsibilities of the professionals responsible for the developing and disclosure of accounting information.