6 Accounting information management: technical, legal and ethical aspects

被引：0
|
作者：
Smith, Marines Santana Justo [1 ,2 ]
Fadel, Barbara [1 ]
机构：
[1] Univ Estadual Paulista, Fac Filosofia & Ciencias, Av Hygino Muzzi Filho,737, BR-17525900 Sao Paulo, Brazil
[2] Uni FACEF, Ctr Univ Franca, BR-144013 Sao Paulo, Brazil
来源：
IBERSID-REVISTA DE SISTEMAS DE INFORMACION Y DOCUMENTACION | 2010年 / 4卷
关键词：
Information management; Information; Accounting information users; Responsibility and ethics;
D O I：
暂无
中图分类号：
G25 [图书馆学、图书馆事业]; G35 [情报学、情报工作];
学科分类号：
1205 ; 120501 ;
摘要：
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.
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页码：73 / 79
页数：7
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