<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Every decision poses risks, and it is necessary for them to be known. Some may be avoided, others may be diminished, and with others the management will need to become accustomed and avoided and are predominantly related to the external environment. For this reason, the risk can be approached as a variation of the results under the pressure of the environment of the activity. Based on these considerations, the paper addresses the risk in terms of its definition based on the literature and presents some essential aspects regarding the fundamental categories of risks from the point of view of managerial utility. Based on a selective scientific research carried out on a sample of entities in the Centre Region, the paper captures the degree to which managers are interested in capitalizing the accounting information for knowing the risks.</p></abstract>

Every decision poses risks, and it is necessary for them to be known. Some may be avoided, others may be diminished, and with others the management will need to become accustomed and avoided and are predominantly related to the external environment. For this reason, the risk can be approached as a variation of the results under the pressure of the environment of the activity. Based on these considerations, the paper addresses the risk in terms of its definition based on the literature and presents some essential aspects regarding the fundamental categories of risks from the point of view of managerial utility. Based on a selective scientific research carried out on a sample of entities in the Centre Region, the paper captures the degree to which managers are interested in capitalizing the accounting information for knowing the risks.

The Use of Accounting Information for Risk Analysis - Options in Central Region Entities

International conference KNOWLEDGE-BASED ORGANIZATION

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Every decision poses risks, and it is necessary for them to be known. Some may be avoided, others may be diminished, and with others the management will need...

The Use of Accounting Information for Risk Analysis - Options in Central Region Entities

Publié en ligne: 23 juil. 2019

Pages: 20 - 26

DOI: https://doi.org/10.2478/kbo-2019-0051

Mots clés
risk, accounting information, performance, bankruptcy, management

© 2019 Alina Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The Use of Accounting Information for Risk Analysis - Options in Central Region Entities

Publié en ligne: 23 juil. 2019

Pages: 20 - 26

DOI: https://doi.org/10.2478/kbo-2019-0051

Mots clésrisk, accounting information, performance, bankruptcy, management

© 2019 Alina Ciuhureanu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
risk, accounting information, performance, bankruptcy, management