Journal of Applied Economic Sciences
VolumeI_Issue1 (1)_2006
information are various, we express our view that the method, used by the producers transmitting their
informational offer to its beneficiaries, still remains the elaboration and presentation of financial
situations. The objectives of financial situations developed in time and we can say that they had been
conditioned by the objectives specific to the accounting system from each country and by the users
which requested and had access to account information. Now, the objective of the references
performed periodically by means of the synthesis documents is very complex, because beyond
satisfying the investors need and the help given to managers in administrating the company, they must
comply to the informational needs of the others users, and it must also provide the correction of
accounting estimations and evaluations.
In the same time, we also notice the fact that the extension of the number of users, calling for
account information, determined the development of the volume of requested information, and also the
exercitation of a constant pressure on the transmission process, concordantly with the intensification of
company responsibility concerning the quality of process in its hole.
The existence of a dominant factor, concerning the production and communication process of
account information, in every economic system, the investors in capitalism and the state in
communism imposed in accounting concepts fundamentally different. Depending on the governing
methods, the other parties interested in the company evolution can built an against-power factor and
can have a certain influence in building the account information. These aspects are important, because
the way they manifest the power, in accountancy, the dominant factor, but also the rest of the
secondary factors from the economic-political system, impose the choice of a certain accounting
system, a certain type of accounting, and also the recognition of certain accounting principles and
evaluation basis.
In its conceptual accounting frame IASB4 imposes neutrality as a feature of the quality of
financial situations, mentioning that “In order to be credible, the information enclosed in financial
situations had to be neutral, namely lacking any influence. Financial situations are not neutral, if by
selecting and presenting the information influence taking any decision or formulating any reasoning
in order to obtain result or a afore determined objective”.5
Even if it is requested to respect the neutrality as a quality criterion, we ask ourselves to what
degree this desideratum can be reached in the conditions when the existence and different definition of
some fundamental concepts in accounting make the account information a product characterized by
subjectivism. On the other hand, in the same context, there must be emphasized the fact that implicitly
or explicitly recognition of a user dominated (privileged) by account information represents another
argument in favor of subjectivity, because admitting the existence of several categories of users,
whose information needs are antagonistic, but elaborating a single set of financial situations, neutrality
is disputed.
3. Conclusions
In this context we keep the social-cultural stake represented by the accounting and social
consensus generated by it, as “What is received from accounting is not an absolute truth, but more of a
fact to which all parties can hold by, even if temporally and under a certain reserve”6.
Bibliography:
[1] Esnault, B., Hoarau C., (1994), Comptabilite financiere, Presses Universitaires de France
[2] Ionascu. I., (1997), Epistemology of accounting, Economic Publishing House, Bucharest
[3] Malciu, L., (1998), Request and offer of account information, Economic Publishing House,
Bucharest.
[4] Minu, M., (2002), Accounting as power instrument, Economic Publishing House, Bucharest.
4 International Accounting Standard Board.
5 IASB - Frame for the elaboration and presentation of financial situation, paragraph 36.
6 Capron, M., (1990), La comptabilte faut-il croire avoir confiance? Gerer et comprendre, in: Revue
francaise de comptabilite, decembre, 1990, pp.83.
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