文章基本信息

标题：CLASSIFICATION OF MAIN USERS OF ACCOUNTING INFORMATION
本地全文：下载
作者：Ali Qasim Hasan Al - Obaidi
期刊名称：Economy
印刷版ISSN：2072-8549
出版年度：2014
期号：3
页码：31-38
出版社：Moscow State Regional University
摘要：Accounting plays a significant role in the world of business, through its contributing to obtaining information, required by several groups of people called users of accounting information. This article is focused on the classification of users of accounting information on the outlining of reasons they use this information and what they want to get from this information as well as on the definition of its role and advantages. This study has shown that both individuals and corporate users of accounting information needs its various kinds and for instance, all business transactions and events. The classification and analysis of accounting information facilitate the users defining its benefits as well as influence decision making processes pertaining to financial positions and economic performance of business companies. Otherwise stated, in the absence of proper accounting information, decision making would be hardly feasible.
关键词：Accounting; Accounting information; Users of Accounting Information; Internal users; External users; Decision-making