2006•Journal of Hebei University of Economics and TradeRequires access

The Influence of Accounting Policy on Accounting Information

Wen Wang

Open publisher page 0 citations

Abstract

As the enterprise's decision - making power in accounting management is expanding, the enterprise, based on its own characteristics and interest will formulate its own accounting policy to enhance the accounting management. Accounting policy does have some influences on accounting information, influences that lead to the uncertainty of accounting information. But such uncertainty does not belong to the category of accounting information distortion and is not to be controlled and so we shall review the authenticity of accounting information.

About this research paper

What this paper is about

As the enterprise's decision - making power in accounting management is expanding, the enterprise, based on its own characteristics and interest will formulate its own accounting policy to enhance the accounting management. Accounting policy does have some influences on accounting information, influences that lead to the uncertainty of accounting information. But such uncertainty does not belong to the category of accounting information distortion and is not to be controlled and so we shall review the authenticity of accounting information.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

As the enterprise's decision - making power in accounting management is expanding, the enterprise, based on its own characteristics and interest will formulate its own accounting policy to enhance the accounting management. Accounting policy does have some influences on accounting information, influences that lead to the uncertainty of accounting information. But such uncertainty does not belong to the category of accounting information distortion and is not to be controlled and so we shall review the authenticity of accounting information.

Key concepts: Accounting, Accounting information system, Constraints accounting, Management accounting, Cost accounting, Positive accounting, Throughput accounting, Accounting standard

Related papers

Back to paper searchBrowse research topicsOriginal source
The Influence of Accounting Policy on Accounting Information — Research Paper | ScholarLens