The Role of Accounting Information in Business Decision-Making
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Kеywоrds: accounting information, business decision-making, accounting information system, financial analysis, management accounting, budgetingАннотация
Accounting information constitutes one of the principal resources used by business organizations to evaluate their financial condition, control operational activities, allocate economic resources and formulate strategic decisions. The quality of managerial choices largely depends on whether accounting data are relevant, reliable, comparable, understandable and available at the appropriate time. This article examines the role of accounting information in business decision-making from financial, managerial, operational and strategic perspectives.
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