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Accounting information for requirements of business management
Univeristy of Niš, Faculty of Economy
Abstract
Accounting seems to he the most important source of information for requirements of business management. Management requires both synthetic and analytic accounting information. The synthetic information are produced by financial accounting, since the analytic information mostly are provided by management accounting. Management decisions can not he based on practice or intuition, but on some qualitative information. The usefulness for management, as a general quality of accounting information, is based on their individual qualitative characteristics differentiated on primary (relevance and reliability) and secondary (comparability, including consistency and neutrality).
References
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article language: English
document type: unclassified
published in SCIndeks: 02/06/2007