Provision of Accounting Information from the Perspective of Accounting Professionals’ Receptivity and Transparency

Abstract

Accounting information is found, in one form or another, in the management system of the organization regardless of its size or constitution. Accounting, through the information provided, has an active and decisive role in decision-making and provides the indispensable language for the analysis of activity and results, which is an objective necessary to be done in financial terms. From this perspective, based on the study of the literature, the paper presents the main categories of users of accounting information. The main objective of the selective research is to analyze the way of providing accounting information to interested users from the perspective of the receptivity of professional accountants and compliance with the principle of transparency).