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Accounting Information in a Business Decision-Making Process – Evidence from Croatia

Author

Listed:
  • Ana Ježovita

    (Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia)

Abstract

The objective of the conducted research includes examining importance of financial statements and financial statements analysis in business decision-making process. Conducted empirical research is focused on analysis of determining and evaluating the frequency of using accounting data and annual financial statements within the business decision-making process. According to obtained results, it can be concluded that more than 60% of examines frequently use accounting information and information available from annual financial statements within business decision-making process, and that they are familiar with methods of using technics of financial statements analysis for purposes of evaluating financial position and business efficiency. JEL Classification: M41

Suggested Citation

  • Ana Ježovita, 2015. "Accounting Information in a Business Decision-Making Process – Evidence from Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 18(1), pages 61-79, May.
    • Handle: RePEc:zag:zirebs:v:18:y:2015:i:1:p:61-79
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    Citations

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    Cited by:

    1. Andrijana Rogosic, 2019. "Accounting Outsourcing Issues," Eurasian Journal of Business and Management, Eurasian Publications, vol. 7(3), pages 44-53.

    More about this item

    Keywords

    financial statements analysis; financial ratios; decision-making process; accounting information;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

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