{"references": ["1.\tLegea contabilit\u0103\u021bii \u0219i raport\u0103rii financiare Nr. 287 from 15-12-2017 https://www.legis.md/cautare/getResults?doc_id=125231&lang=ro#", "2.\tStandardul Na\u0163ional de Contabilitate (S.N.C.) \"Prezentarea situa\u0163iilor financiare\". https://www.contabilsef.md/ro-snc-prezentarea-situa-iilor-financiare-ru-snc-prezentarea-situa-iilor-financiare-en-46678/", "3.\tC\u0102INAP, I., B\u0102TR\u00c2NCEA I. Analiza economic\u0103 \u015fi financiar\u0103 a firmelor industriale, Universitatea \"Babe\u015f-Bolyai\", Cluj \u2013 Napoca, 1993, p. 133.", "4.\tGREINER, C. Syst\u00e8mes d'information et comptabilit\u00e9, ECCA, 1998, p. 1120.", "5.\tMALECA I. Aspecte privind conceptul de calitate a informa\u0163iei contabile, 2010, p.106. https://ibn.idsi.md/sites/default/files/imag_file/Aspecte%20privind%20conceptul%20de%20calitate%2 0a%20informatiei%20contabile.pdf", "6.\tMINU M. Contabilitatea ca instrument de putere, Editura Economic\u0103, Bucure\u015fti, 2002, p.2.", "MORO\u0218AN I. Contabilitatea general\u0103 a firmei, Ed. Evcont Consulting, Suceava, 2000, p.6.", "8.\tNEGESCU M. Caracteristicile informa\u0163iei financiare \u00een contextul evolu\u0163iilor contemporane, Revista Contabilitate \u015fi informatic\u0103 de gestiune, nr. 9/2004, Editura ASE, Bucure\u015fti, p.147.", "9. OPREAN D., RACOVI\u0162AN D., OPREAN V. Informatic\u0103 de gestiune \u015fi managerial\u0103, Editura Eurounion, Oradea, 1994, p. 49."]}

Abstract The analysis of the significance of collecting accounting data of appropriate quality and usefulness can be derived into two main parts which are the following: Foremost, we will analyze the specifications of the accounting data that are required for it to fulfill the requirements set by the various actors. Additionally, we will evaluate how each factor and characteristic affects the accounting data obtained following the collection and production process.