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- Title
The Evaluation of Financial and Accounting Information, Influencing Factor in Optimizing Managerial Decisions.
- Authors
Ionescu (Haralambie), Cristina Mihaela; Haralambie, George Alin
- Abstract
During the economic evolution, the functionality of accounting ranks it among the main information and decision support systems, being a presentation and modeling reference for an economic entity. Starting from the idea that accounting information represents one of the most important products that the accounting specialist offers, the way in which it is understood in the assessment of performance allows the adoption of appropriate managerial decisions by current and potential investors. The use of the questionnaire-type research method allowed obtaining relevant data regarding the role of accounting information in foundation of the company's strategic decisions, and by using the SPSS statistical computer program I was able to process the data obtained, in order to analyze the problematic of this research. The obtained results provide an overview of the management's perception regarding the role of the accounting system in the preparation of budgets, the cost analysis and the formulation of medium and long-term strategies. In the future, this research will continue with an analysis of how the financial statements of other economic agents influence the implementation of the company's investment strategy, following the existing correlation between them and the investment decision on the capital market.
- Subjects
ACCOUNTING; ECONOMIC entity; BUSINESS enterprises; MANAGERIAL accounting; FINANCIAL statements; DECISION support systems
- Publication
Economic Insights - Trends & Challenges, 2023, Issue 1, p65
- ISSN
2284-8576
- Publication type
Article
- DOI
10.51865/EITC.2023.01.06