<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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

Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

Zagreb International Review of Economics and Business

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The objective of the conducted research includes examining importance of financial statements and financial statements analysis in business decision-making...

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

Publié en ligne: 22 mai 2015

Pages: 61 - 79

DOI: https://doi.org/10.1515/zireb-2015-0004

© 2015

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.