THE USE OF ACCOUNTING INFORMATION IN DECISION MAKING: THE CASE OF ROMANIA

Maria Cristina Bosoteanu
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Maria Cristina Bosoteanu: University of Craiova, Romania

Management and Marketing Journal, 2016, vol. XIV, issue 2, 349-360

Abstract: In this article we intend to analyze how information emanating from the financial statements for decision making serve different categories of stakeholders. The manner to approach this problem is somewhat less used in the literature. We used a research based on a questionnaire applied to a sample of professional accountants in Romania. We watched through the questionnaire to identify how professional accountants in Romania organizations perceive their role and work related to decisions of the various categories of stakeholders, but primarily to assist management decisions.

Keywords: accounting information; decision making; financial statement; management performance (search for similar items in EconPapers)
JEL-codes: M10 M20 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:aio:manmar:v:xiv:y:2016:i:2:p:349-360

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