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CONSIDERATIONS CONCERNING THE ROLE OF ACCOUNTING AS INFORMATIONAL SYSTEM AND ASSISTANCE OF DECISION

By Valeriu Brabete and Cristian Dragan

Abstract

The accreditation of accounting as scientific discipline is far from being achieved. In our attempt to establish the status of accounting as a science, we have used the current understanding of the term, and the contemporary perspectives on know-ledge in general.information system and assistance of decision; accounting; accounting as measurement system; accounting as information system; accounting as instrument for social intermediation

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