Język Polski
English
Published
:
2010-04-30
The Decision-Making Usefulness of Financial Statements in the Company Management Process
Hanna Czaja-Cieszyńska
Konrad Kochański
Abstract
Changeable conditions of macro and micro surroundings cause enterprises to need more topical information to face increased competition. A fundamental component part of the information system is an accounting system, in which the financial reporting is of special importance. Unfortunately, in the opinion of many entrepreneurs uncertain and past oriented financial reports are insufficient in the decision-making process. There are many critical comments on the current reporting model but if we extend the accounting system of modern analysis and controlling methods, financial reports will become a constant source of valuable information.(original abstract)Keywords:
Financial statements, Enterprise management, Information function of financial statementsMost read articles by the same author(s)
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Czaja-Cieszyńska, H., & Kochański, K. (2010). The Decision-Making Usefulness of Financial Statements in the Company Management Process. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 27(27). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1644