Accounting information management: technical, legal and ethical aspects

Authors

  • Marinês Santana Justo Smith UNESP - Universidade Estadual Paulista Julio de Mesquita Filho - Campus de Marília y Centro Universitario de Franca - Uni-FACEF
  • Barbara Fadel UNESP - Universidade Estadual Paulista Julio de Mesquita Filho - Campus de Marília y Centro Universitario de Franca - Uni-FACEF

DOI:

https://doi.org/10.54886/ibersid.v4i.3839

Keywords:

Information management. Information. Accounting information users. Responsibility and ethics.

Abstract

Decisions taken by a company are reflected across the totality of the enterprise. The company is influenced by, and influences, all the stakeholders in its operating environment. The bond that fuels the dynamic between the different interested parties in the economic and financial situation of the company is the financial accounting information. The disclosure of poor quality accounting information can affect decisions and damage users of that information. The objective of this study was to characterize users, the technical, legal and ethical aspects of the financial accounting information and to demonstrate that it is possible to identify the ethical, civil, and legal responsibilities of the professionals responsible for the developing and disclosure of accounting information.

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Author Biographies

Marinês Santana Justo Smith, UNESP - Universidade Estadual Paulista Julio de Mesquita Filho - Campus de Marília y Centro Universitario de Franca - Uni-FACEF

Doutoranda do Programa de Pós-Graduação em Ciência da Informação pela Universidade Estadual Paulista Julio de Mesquita Filho (UNESP/Marília), Mestre em Administração - Área de Concentração Gestão Empresarial pelo Centro Universitário de Franca. Docente Titular nos cursos de graduação e pós-graduação Lato Sensu no Centro Universitário de Franca - Uni-FACEF (autarquia municipal). Membro do Grupo de Pesquisa "Informação, Conhecimento e Inteligência Organizacional" - UNESP e do Grupo de Pesquisa "GEDE - Grupo de Estudos de Desenvolvimento" - Uni-FACEF.

Barbara Fadel, UNESP - Universidade Estadual Paulista Julio de Mesquita Filho - Campus de Marília y Centro Universitario de Franca - Uni-FACEF

Doutora em História Social pela USP. Docente do Programa de Pós-Graduação em Ciência da Informação da Universidade Estadual Paulista Julio de Mesquita Filho (UNESP/Marília). Coordenadora e Docente do Programa de Pós-Graduação em Desenvolvimento Regional do Centro Universitário de Franca - Uni-FACEF. Membro do Grupo de Pesquisa "Informação, Conhecimento e Inteligência Organizacional" - UNESP e do Grupo de Pesquisa "GEDE - Grupo de Estudos de Desenvolvimento" - Uni-FACEF.  Organizadora e uma das autoras do livro/CD-Rom "A informação nas Organizações Sociais: Desafios em face de multiplicidade de Enfoques" . Autora e co-autora de capítulos de livros.

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Additional Files

Published

2010-09-21

How to Cite

Smith, M. S. J., & Fadel, B. (2010). Accounting information management: technical, legal and ethical aspects. Ibersid: Journal of Information and Documentation Systems (ISSNe 2174-081X; ISSN 1888-0967), 4, 73–79. https://doi.org/10.54886/ibersid.v4i.3839

Issue

Vol. 4 (2010)

Section

Articles

License

Copyright (c) 2010 Authors retain their copyright, but transfer the exploitation rights (reproduction, distribution, public communication and transformation) to the journal in a non-exclusive way and guarantee the right to the first publication of their work to the journal, which will be simultaneously subjected to the license CC BY-NC-ND. Authors take whole personal responsibility on fulfilling all the appropiate ethical codes and laws, and obtaining all the necessary copyright permissions regarding their articles. Institutional and self- archiving is allowed and encouraged.

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

© 2007- . Authors retain their copyright, but transfer the exploitation rights (reproduction, distribution, public communication and transformation) to the journal in a non-exclusive way and guarantee the right to the first publication of their work to the journal, which will be simultaneously subjected to the license CC BY-NC-ND. Authors take whole personal responsibility on fulfilling all the appropiate ethical codes and laws, and obtaining all the necessary copyright permissions regarding their articles. Institutional and self- archiving is allowed and encouraged.