UDC 658.012.3:657.1

Daria Rotaru, Svetlana Mihaila, Violeta Codrean

Abstract. The informational system of an entity is based on accounting information obtained from the accountants, which is transmitted to process financial analysts in order to obtain a new product: financial information. This allows internal and external users who have a financial interest in the entity to make optimal management decisions. This research aims to highlight the role and importance of financial-accounting information in the decision-making process, to look back on the emergence, development and perpetual improvement of the entity’s information system, to reflect how new requirements for financial-accounting information have led to the emergence of new attributions and responsibilities of the accountants, to analyze the provisions of the normative framework and of the specialized literature regarding the financial-accounting information, to explain the difference between the accounting information and the financial information, and as a result – to present the interdependence between financial-accounting information and the decision-making process.

Keywords: financial information, accounting information, decision-making process.

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