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摘要：澳洲留学生会计毕业论文定制-The claim that accounting provides information is so commonplace as to benearly colloquial. Discuss this claim, providing substance to it, by discussingthe various uses and users of accounting information, and the differinginformational demands that various uses and users place on accounting. Agood starting point is to distinguish between managerial and financialaccounting. In the course of your answer, also discuss which theory(ies) canhelp us in understanding such informational

澳洲留学生会计毕业论文定制MG433 Foundations of Management
demands.Teacher: Professor Paul Willman
Seminar/Class Teacher: Yally Avrahampour
Student : Mariam Simonyan
Word Count: 2,519 words
Year of Study: 2008/092
Introduction
Accounting is indeed a source of information. Yet examination of this colloquialism indetails requires significant setup. Particularly, we need to be clear about what we meanby uncertainty, accounting and information. Discussing accounting from an informationcontent perspective, it is absolutely crucial to address the concept of informationaldemand. Informational demands create information, as well as guide us in evaluating thequality of it. The essence of information will be discussed in the first part of the essay.The second part will be dedicated to further understanding of uses and users ofaccounting information, and consequently characteristics of informational demands thateach of them displays. We will specifically refer to agency theory on the way of revealingconflict of interests among the users of information. In the last section, the essay refers tothe contemporary issues in transforming informational demands and challenges thataccounting needs to meet in order to provide valuable information; information which hasa utility.
The essence of accounting information
In the wide range of accounting literature the very definition of accounting theory insiststhat accounting is a source of information. According to Atrill and McLaney (2007), themain role of accounting is to help people make informed financial decisions. Christensenand Demski (2003) refer to accounting as providing data on organisation’s financialhistory. What makes this data information is the fact that it reveals knowledge we did notpossess before. In other words, we view accounting as having the potential to tell ussomething we did not know about theorganisationsfinancial history. So information isan observable which has the potential to mitigate uncertainty. Consequently, it leads to achange in probability assessment.1 It should be mentioned as well that the interest in theorganisation’s financial history is an interest in solving resource allocation problem. Themain role of information lies in improving these processes: managers require accounting
1 We will need this statement when discussing the uses of accounting information. For details, please refer
to Christensen, J.A., & J.S. Demski. 2003. Accounting theory: An information content perspective, ch. 5.3
information to ensure that economic resources are allocated in an efficient manner. Here
is where the primary utility of accounting information is seen.
All forms of accounting are concerned with collecting and analysing financialinformation and communicating this information to those who make decisions.Consequently the most important deduction from the analysis of accounting as aninformation system is that the goal of the system is to provide information that meets theneeds of its users (decision makers), and the needs of the users in turn should determinethe type of information that is produced by accounting system. As Glautier andUnderdown (2001) fairly mention, the objectives of an accounting information system aredetermined by the needs of the users of information.So the question here is to identify the users of accounting information. These users havetheir specific informational needs, and they actually evaluate the utility of the consumedinformation. Among 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。