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The Importance Of Financial Statements In The Decision-Making Process

Author

Listed:
  • Ionela Cornelia CIOCA

    (“1 Decembrie 1918” University)

Abstract

The purpose of the paper is to present the importance of the financial statements in deciding the different categories of users within the entity. The main objectives envisaged were the presentation of the concept of financial statements, the identification of the purpose and the role and their users for making decisions, as well as the presentation of a comparison between the financial statements and the accounting reports. The scientific approach is based on information from the national, European and international literature. In the elaboration of the paper we opted to combine the quantitative research with the qualitative research in order to obtain the expected results. As a result of the research, the research tools belong to the two categories of methods: revision of the specialized literature, comparison, descriptive analysis, data interpretation.

Suggested Citation

  • Ionela Cornelia CIOCA, 2020. "The Importance Of Financial Statements In The Decision-Making Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 73-83.
    • Handle: RePEc:alu:journl:v:1:y:2020:i:22:p:73-83
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    More about this item

    Keywords

    financial statements; users; decisions; accounting reports;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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