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Financial Perspective

In: Creating Shared Value

Author

Listed:
  • Gerhard Speckbacher

    (WU Vienna University of Business and Economics)

Abstract

The foundation of the financial perspective in business, introduced in this chapter, is the monetary transactions (cash flows) between a company and its stakeholders. These cash flows form the basis for systematically recording the company’s financial investments and its sources of financing (balance sheet), and for measuring its financial value generation (profit). This chapter presents the fundamentals of financial accounting—its core pillars being the cash flow statement, income statement, and balance sheet—as well as the use of financial information for decision-making and control within management accounting. In addition to accounting, This chapter covers the second major field of the financial perspective: corporate finance, including investment appraisal, financing decisions, and company valuation. All concepts, tools, and analyses are introduced and discussed using practical case studies and examples.

Suggested Citation

  • Gerhard Speckbacher, 2026. "Financial Perspective," Future of Business and Finance, in: Creating Shared Value, chapter 4, pages 81-129, Springer.
    • Handle: RePEc:spr:fuobcp:978-3-658-51116-6_4
    DOI: 10.1007/978-3-658-51116-6_4
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