The Use Of Accounting Information In Decision Making: The Case Of Romania
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.
Volume (Year): XIV (2016)
Issue (Month): 2 (November)
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- 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.
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