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• Ana-Maria Comandaru (Andrei), Ph.D Student, Affiliation: IOSUD-SDSE Valahia University of Targoviste, Romania;
• Liliana Paschia, Ph.D., Affiliation: Faculty of Economics, Hyperion University of Bucharest, Bucharest, Romania;
• Sorina Geanina Stanescu, Researcher, Affiliation: Institute of Multidisciplinary Research for Science and Technology, Valahia, University of Targoviste, Romania;
• Mihaela Denisa Coman, Researcher, Affiliation: Institute of Multidisciplinary Research for Science and Technology, Valahia, University of Targoviste, Romania.

Accounting has become a practical activity, which has the role of providing the accounting information needed to make correct and efficient managerial decisions. The informational activities specific to the accounting field are those regarding the production and use of accounting information. These consist of actions aimed at creating, collecting, storing, processing data, and transmitting the information. They involve recording and calculating operations, as well as analyzing, interpreting, grouping, and using the information in decision making. In the present research, we set out to identify and emphasize the importance of using the information collected by the accounting information system, so that users can substantiate the decisions taken, by relevant information in each field. The purpose of any economic activity is to make a profit based on it the managerial decisions adopted. Thus, we consider it appropriate to study broadly the ratio of accounting information - efficient decisions, which has an important role in strengthening the requirements related to good governance.

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