Managerial Decision-Making and Financial Accounting Information

Alexandra-Daniela Socea

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Accounting Theory and Financial Reporting Accounting and Organizational Management Decision Support System Applications

Abstract

The literature addressing the topics of decision-making and the use of information covers a wide range of fields, each with its own perspective. Thus, it is not surprising that we are far from reaching agreement in this area. Our paper focuses on the role of financial accounting informations in managerial decision-making. The findings of our paper revealed that financial accounting informations help managers know what happened in the past and which is the present situation of the company, make visible those events that are not perceptible by daily activities, provide a quantitative overview of the company and help managers prepare for future activities and decisions. To be usefull for decision making, financial accounting information must be intangible, relevant, reliable and comparable. The reality of decision-making reveals that decisions are taken not only in terms of informations and status quo, but based on personal beliefs and representations that shape the personal vision of the world.

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1973Availability: A heuristic for judging frequency and probability 1978The New Science of Management Decision 1946Forming impressions of personality.1960The new science of management decision.1961FORMING IMPRESSIONS OF PERSONALITY 1980The roles of accounting in organizations and society 2005The Roles of Accounting in Organizations and Society 1994Life of Johnson

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