The Role of Accounting information within the Management Process of Public Utilities Services

With this work we show the relevant role of the accountant information originated within the finance - accountant system of the operators of community services of public utilities, within their decisional process, stressing the influence of this information for the managers, with direct outcome on the security of a high level of fulfilment of the services provided to the local communities. Thus, we show the typical features, as well as the peculiarities which vary, mainly, in relation with the organizational aspect, by the conditions and the records needed to be drawn and the provided information, the finance - accountant informational systems of these operators from other informational systems. (C) 2013 The Authors. Published by Elsevier Ltd.