PREDICTIVE ACCOUNTING, INFORMATIONAL SUPPORT OF ECONOMIC AND FINANCIAL POLICIES
Autor (i): Claudia Nicoleta Guni
JEL: G3; G32; G34
Cuvinte cheie: model concept, information system, accounting balance, accounting forecasting
Abstract:
Accounting information is the raw material and the finished product for any company both for the exercise of
functions and for efficient management. The interest of the human community in the research of the future is growing
rapidly. Concerns regarding the further development of economic and social systems at both micro and macro level,
are nowadays, priority objectives of management. That is why the current concerns are mainly focused on the
standardization of accounting work methods, for integrated data processing and the use of new technologies,
including in the field of artificial intelligence. From data processing and accounting information, we are moving,
rapidly, to knowledge-based accounting and, in perspective, to knowledge society accounting.