PROCESSING FINANCIAL AND ACCOUNTING INFORMATION IN TAKING DECISIONS

The main criticism raised by the financial-accounting information users, the proposals and the methodological contributions to this matter, concern the financial accounting and the accounting management. The theory of information proves to be useful in the analysis of the unsatisfied expectations and needs of the heterogeneous users of the financial accounting information. The difficulties arise in evaluating the usefulness of this information to make the decisions. The usefulness of the financial-accounting information implies for the recipient to produce an image as close as possible to the economic reality. This clear image is but a reflection of reality, which is only perceived through the image that it produces. "It results that the clear image is a social structure which cannot be dissociated by the issuer, as the reflection of the reality modifies the intrinsic features of the above mentioned image.