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decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits …This article provides information on business and therefore need managers to obtain information relevant accounting …, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment …
Persistent link: https://www.econbiz.de/10010617383
paper is to headlight the importance and role of the connection between information, management accounting and decision in … information as an indispensable need for the decision making process. More and more, the economic entities management is based on … dynanism, flexibility and forecast, all these enjoining the use of operative and complexe data for the decision making process …
Persistent link: https://www.econbiz.de/10010631795
, also and development of an accounting system, able to provide the necessary information and reliable in decision-making, is … the importance of high quality accounting information and its impact on decision-making by its users will be presented. We … information communicated by accounting is very important for its users, because it will affect on making an economic decision …
Persistent link: https://www.econbiz.de/10011920407
This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and … than 2 years of information to calculate EFAP, 73 firm-year without sufficient financial accounting information to … calculate the cost of capital and 35 firm-year without sufficient financial accounting information to calculate control …
Persistent link: https://www.econbiz.de/10013179474
strictly to the provisions of accounting standards so as to enhance reliability and decision-usefulness of financial …Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting … ascertaining, by means of available statistics, the comparative predictive abilities of accrual-based and cash-based accounting …
Persistent link: https://www.econbiz.de/10012022234
Accounting information was often used to determine the effect of quality management initiatives. Relation between …
Persistent link: https://www.econbiz.de/10011875305
The aim of this paper is to show the importance of accounting information for management, especially in medium … of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between … special controlling service than medium-sized enterprises. We also discovered the accounting officer's membership in a company …
Persistent link: https://www.econbiz.de/10012040095
substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical … the legal environment is far from perfect, the complementary relationship between reputation and accounting information is … the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides …
Persistent link: https://www.econbiz.de/10011823474
fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …
Persistent link: https://www.econbiz.de/10010679422
Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … in the information systems environment and which is a complex and volume content that is used for decision making in …
Persistent link: https://www.econbiz.de/10011131916