scholarly journals The role of accounting information in decision-making and companies’ sustainability development: the Portuguese accountants’ perspective

2021 ◽  
Vol 9 (1) ◽  
pp. 486-501
Author(s):  
Albertina Monteiro ◽  
Catarina Cepêda ◽  
Amélia Silva ◽  
Eduardo Leite ◽  
Élvio Camacho
Author(s):  
James Hodari

The purpose of this study is to assess the role of accounting information on effective investment decisions at Banque Populaire du Rwanda Atlasmara. The target population was 50 staff members. The study used a primary method that involved questionnaires. Secondary methods of data collection involved a desk review of relevant materials. Data collection was then analyzed by using SPSS software. The study indicated a significant correlation between accounting information and investment decisions and all rely on information for an investment decision. It was seen from the analysis of responses, 83% argued always use accounting information for investment. It was revealed that the quality of accounting information in terms of its accuracy, adequacy, reliability, and mode of disclosure is a pertinent element of efficiency of investment decision making. The study recommends that commercial banks should use accounting always to increase the accuracy of their investment decision-making. The study recommends that Banque Populaire du Rwanda should consult the accounting information before making investment decisions and all interested parties to accounting information should use necessary financial ratios analysis for an investment decision. The study concludes that there is a significant correlation between accounting information and investment decision. JEL: M10; M41; R42 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0845/a.php" alt="Hit counter" /></p>


Author(s):  
Tatiana Dănescu ◽  
Mihaela Prozan

In the context of the issues that the global economy is facing, one of the main concerns of the regulative authorities, of the professional organizations, and of entities was and still is identifying the risk factors that affect the systems of corporative governance and the systems and processes through which the supply of reliable information in the decision-making process is insured. Another concern is identifying reliable solutions for insuring the implementation of a proactive and prospective risk management that makes a mark on the utility of the information presented and communicated to the targeted users, especially through accounting reporting. Hence, through the necessity of insuring the transparency and the utility of accounting information, in this chapter, the role of corporate governance, in improving the process of accounting reporting and as a consequence of the value of accounting information, will be synthetically presented.


2021 ◽  
Vol 10 (2, special issue) ◽  
pp. 204-215
Author(s):  
Adel Qatawneh ◽  
Ayman Bader

The current study aims to investigate the influence of accounting information system (AIS) elements, including human resources, physical resources, and financial data, in delivering the organization to a suitable decision-making process through the mediating role of well-built accounting disclosure. The study applies its model to the commercial banks listed in the Jordanian market at the end of 2019. A quantitative approach was adopted and a questionnaire was applied on 171 financial managers and accounting department heads within 21 commercial banks in Jordan. Based on the results of a structural equation model, the main hypothesis was accepted referring to the positive influence of AIS elements of human resource, physical resource, and financial data on organizational decision-making that is attributed to accounting disclosure within commercial banks in Jordan. These results show the importance of AIS in decision-making and encourage companies to adopt modern AIS in order to help them improve the quality of accounting information. The study recommended focusing on increasing skills and knowledge of accounting and financial managers within banks on the multiple ways of benefitting from AIS applications, this can include holding conferences, seminars, and workshops.


Author(s):  
Traian Ovidiu Calotă

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.


2021 ◽  
Vol 10 (6) ◽  
pp. 224
Author(s):  
Novita Puspasari ◽  
Eliada Herwiyanti

This study aims to explore and gain an in-depth understanding of the views of bank credit analysts on SME’s accounting information in credit decision making. This study used the ZMET (Zaltman Metaphor Elicitation Technique) method to dig information from nine credit analysts as research participants with a qualitative approach. With ZMET's projective techniques through image metaphors, the study has identified 16 important constructs that describe bank credit analysts' mental models when facing the vagueness of SME’s accounting information in their credit decision-making process. The connection between constructs is described in the consensus map, which explains the four main themes of the study's findings; SME accounting information blur, the use of alternative information, the dual role of credit analysts, and information needs in credit decision-making.   Received: 3 July 2021 / Accepted: 23 August 2021 / Published: 5 November 2021


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