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The Use Of Accounting Information In Decision Making: The Case Of Romania

Author

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  • Maria Cristina BO?OTEANU

    (University of Craiova, Romania)

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.

Suggested Citation

  • Maria Cristina BO?OTEANU, 2016. "The Use Of Accounting Information In Decision Making: The Case Of Romania," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, vol. 0(2), pages 349-360, November.
  • Handle: RePEc:aio:manmar:v:xiv:y:2016:i:2:p:349-360
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    File URL: http://mnmk.ro/documents/2016_02/15.pdf
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    References listed on IDEAS

    as
    1. Serhiy Legenchuk & Alina Raboshuk, 2016. "Major Tendencies in Accounting: Ways of Development in the XXI Century," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 32-37, March.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    accounting information; decision making; financial statement; management performance;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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