THE QUALITY OF THE INFORMATION PROVIDED BY THE ECONOMIC - FINANCIAL ANALYSIS, A CURRENT ACCOUNTING PROBLEM

The rise of the economy has been accompanied by the evolution of the information society and the knowledge society, playing an important role within them. The starting point of this paper is the desire to determine the factors that favor the increase of the quality of the accounting information in order to identify the features of a successful information system at entity level. Quality accounting information should play a key role in efforts to create performance and increase market value at the micro and macroeconomic levels. Studies were carried out regarding the impact of the quality of the accounting information on the performance of an entity with the emphasis placed on the sequence of the performance evaluation at the entity level. The present paper aims to answer some questions regarding the measurement and the role of the quality of the accounting information at entity level. By linking the quality of accounting information, performance and competitiveness, a conceptual framework can be constructed to analyze the different dimensions of information quality in the economic-financial field. The analysis of the modalities of developing the competitive advantage of the entities can be done from the point of view of information quality. A competitive advantage of the entities is based on their ability to accumulate, exploit, combine innovate the set of information from the level of economic-financial analysis and financial reporting.