Elementos da Economia 2

Rodrigues, Jaqueline Fonseca

doi:10.22533/at.ed.194191405

Cited by 1 publication

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“…Hence, as accounting is an important management tool (Bezerra, 2012;Borges et al, 2010;Oliveira, 1997;Passos, 2010) and a means of support or help in the decision-making process (Alves, 2005), it allows them to optimize their efficiency and effectiveness (Bezerra, 2012), i.e. it assists in the decision-making process in businesses by delivering relevant and timely financial data (Bezerra, 2012;Passos, 2010).…”

Section: Introductionmentioning

confidence: 99%

Critical review of the role of accounting in the decision-making process

Salehi

2022

JIABR

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Purpose This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes. Design/methodology/approach The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue. Findings The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.” Practical implications This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth. Originality/value This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.

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Section: Introductionmentioning

confidence: 99%

Critical review of the role of accounting in the decision-making process

Salehi

2022

JIABR

View full text Add to dashboard Cite

show abstract

Elementos da Economia 2

Cited by 1 publication

References 0 publications

Critical review of the role of accounting in the decision-making process

Critical review of the role of accounting in the decision-making process

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