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Options for Operationalizing the Use of Financial Accounting Information to Achieve Performance

  
05 lip 2025

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In pursuit of achieving performance, in an environment that increasingly allows the existence of weak competitors, it is necessary for organizations to opt for the determination and implementation of an analysis system based on the information provided by financial accounting and not only. Financial balance, financial position, performance, profitability, profit, are just a few dominant, current and prospective problems of organizations and implicitly, of management. Thus, financial accounting no longer only has the role of providing mandatory information and reporting, but of ensuring a solid informational basis for operationalizing the valorization of information through tools for determining financial balance or the valorization of information provided through indicators and specific constructions. In the paper, we have made a synthesis of those that offer organizations at least the starting point in complex analyses. In order to know the option of organizations regarding their use, the paper presents the results obtained following a selective research conducted on a valid sample of 301 organizations, based on a questionnaire.