Journal of Accounting and Management Information Systems (JAMIS)


The relevance and quality of the accounting information in the managerial decisions

Supp/2007 ,   p 103..115

Author(s):  
Mariana Elena GLĂVAN
Mădălina BRĂESCU
Valentin DUMITRU
Gabriel JINGA
Ramona LAPTES


Keywords:   Accounting, information, quality, decision-making, control

Abstract:  
The successful process of managerial decision-making can be as complex as it is critical to your company’s future. The decision-making process must generate in the end sustainable competitive advantages so you can dominate old and new markets. Done correctly, the process includes extensive competitive analysis, internal and external. And only using relevant and qualitative accounting information can you plan and execute corporate initiatives that lead to higher returns, higher growth, and, ultimately, increased market value. Without this information, you may overlook key ingredients to successful managerial decision-making and end up struggling to compete without differentiation. The hypothesis of our research is that you cannot make successful decision without beneficiating of significant accounting information. In this article we aim to establish a questionnaire to interview some company managers and analyze the type of accounting information used in the decision-making process.


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