Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the use of financial statements in the decision-making of directors

Document Type : Original Article

Authors
1 department of accounting, iranian institute, tehran, iran.
2 iranian
Abstract
Abstract
One of the most important things in decision-making and economic growth is the existence of quality, correct and reliable information. A significant amount of this information can be extracted from the accounting information system and financial statements. Financial statements provide a real and visible picture of the real business situation of a given company. It is important to pay attention to financial statements as a model for decision making. that different users should know how to benefit from this information. Managers should be proficient in accounting science so that they can make the best decision from the information collected by accountants. The contents of financial statements provide a large number of different tools and analysis, a way to understand the business. Access to financial statements and financial information is one of the important assumptions of quality and successful business.
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