Nagar Panchayat Hospital (A)

1995 ◽  
Vol 20 (4) ◽  
pp. 55-62
Author(s):  
M S Sriram ◽  
Divya Jairath ◽  
Prashant Sinha
Keyword(s):  
Decision Making ◽  
Information Dissemination ◽  
Accounting Information ◽  
Decision Making Process ◽  
Government Accounting

The case is targeted to discuss the importance of accounting information in decision making process. While this information is available in standardized formats in corporates, the local self-government accounting is quite different. In trying to look at the desirability of detailed accounting information and accounting treatment of notional expenses such as depreciation, one generally tends to ignore the form of organization, its source of finances, and the objectives of information dissemination. The case tries to highlight and sensitize the discussants to accounting concepts as applied to local self-governments. Readers are invited to send their responses on the case to Vikalpa office.

scholarly journals Conflitos de Agência e Assimetria de Informações Contábeis: Entre a Tomada de Decisão e a Gestão Corporativa

2020 ◽  
Vol 5 (2) ◽  
pp. 234
Author(s):  
Kathleen Xavier de Almeida ◽  
Ruan Carlos dos Santos ◽  
Maria do Socorro Silva Mesquita ◽  
Rosimery Alves de Almeida de Lima
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Management Decision ◽  
Decision Making Process ◽  
Accounting Systems ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Close Relationship ◽  
Management Decision Making ◽  
Research Findings

Objective - The registration and disclosure of the company's accounting information, attributed to the accounting professional, is of utmost importance for the decision making process for the company-manager. This theoretical essay presents and discusses the main contributions of the theory on management decision making between the company and the accounting process.Methodology - In methodological terms, this study is defined as a theoretical essay, in the sense that it seeks, through the existing literature, an understanding of the issue of Corporate Governance in Non-Governmental Organizations. This study can be classified as a theoretical-conceptual bibliographic research. The study will search the existing literature of the theme, with the purpose of elaborating a theoretical reference on Agency Theory, Accounting and Corporate Governance.Results - As a contribution to the discussion, this work was developed from extensive bibliographic research in Brazilian and international journals and events, contemplating foundations related to the reality of Accounting and organizations. Although few researches address the association of these theories with accounting practice, especially regarding the production of accounting information for external users, the research findings expose the close relationship between the two fields of knowledge. Contributions - Among the main contributions of decision theories to accounting science, knowledge about human behavior that can be used in behavioral accounting, the need for subsidies for accountants to make more rational decisions and, especially, the possibility of improving accounting systems, aiming at better treatment of information for the decision-making process, stand out.

scholarly journals Accounting Information in a Business Decision-Making Process – Evidence from Croatia

2015 ◽  
Vol 18 (1) ◽  
pp. 61-79 ◽  
Author(s):  
Ana Ježovita
Keyword(s):  
Decision Making ◽  
Empirical Research ◽  
Accounting Information ◽  
Financial Statements ◽  
Decision Making Process ◽  
Business Decision ◽  
Accounting Data ◽  
Financial Position ◽  
Business Efficiency

Abstract The objective of the conducted research includes examining importance of financial statements and financial statements analysis in business decision-making process. Conducted empirical research is focused on analysis of determining and evaluating the frequency of using accounting data and annual financial statements within the business decision-making process. According to obtained results, it can be concluded that more than 60% of examines frequently use accounting information and information available from annual financial statements within business decision-making process, and that they are familiar with methods of using technics of financial statements analysis for purposes of evaluating financial position and business efficiency.

scholarly journals The outsourcing decision-making process: two extensions to the management accounting toolkit

2012 ◽  
Vol 2 (2) ◽  
pp. 59-69
Author(s):  
Lars Bråd Nielsen ◽  
Hanne Nørreklit
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Accounting Information ◽  
Decision Making Process ◽  
Rational Decision ◽  
Manufacturing Companies ◽  
Academic Literature ◽  
Rational Decision Making ◽  
Pragmatic Constructivism ◽  
Outsourcing Decision

In response to a lack of research, this paper explores the type of reasoning that companies use to structure their complex outsourcing decision and the procedures for producing relevant accounting information. Analyzing two manufacturing companies, we uncover two methods for structuring the outsourcing decision-making process and for determining relevant accounting information: an analytical method and an actor-based method rooted in pragmatic constructivism. The two cases show that both strategy and management accounting play an interrelated, crucial role in the decision to outsource. The article adds to the academic literature on calculative decision theory by accentuating the notion of ‘practice’ rational decision-making, where managers have to integrate sensing and reasoning into practical affairs. In practice, the results provide extensions to the management accounting toolkit since these cases can serve as inspiration for structuring the outsourcing decision-making process in similar situations.

A Vision Regarding the Role of Financial-Accounting Practices in Tourism

2021 ◽  
pp. 208-218
Author(s):  
Traian Ovidiu Calotă
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Financial Accounting ◽  
Decision Making Process ◽  
Primary Role ◽  
Accounting Management ◽  
Important Impact ◽  
Start Up ◽  
System Information

The primary role of general management's professionalism depends, to a large extent, on the correct assessment of the value of using the accounting information provided by the accounting management and, respectively, the efficient use in the decision-making process. What is extremely important is the fact that this process must be seen as in a continuously dynamic, as well as the fact that the options used must be in line with the permanent flow of opportunities that must be notified in time and exploited in the interest of economic entities. In the author's opinion, this aspect is predilection specific to tourism activities, with an important impact on success in this type of business. Thus, the opportunities are manifested and often start from them, from the start-up phase of a business, when the capital contribution will be made according to the perspectives opened by these opportunities, and then the construction of the tourist entity itself (including the system information-accounting) will be influenced by this.

scholarly journals Numbers Talk Loud? A Case In Making Investment Decisions

2012 ◽  
Vol 9 (1) ◽  
pp. 7-12
Author(s):  
Songtao Mo
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Financial Accounting ◽  
Decision Making Process ◽  
Student Interest ◽  
Undergraduate Level ◽  
Investment Decision Making

This study presents a case study intended for use in the introductory financial accounting course at the undergraduate level. The case study is designed for students to evaluate accounting information in the investment decision-making process. The project aims to stimulate student interest in accounting by presenting the application of accounting information.

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