تصمیم گیری‌های مدیریتی و اطلاعات حسابداری مالی

The literature addressing the topics of decision-making and the use of information covers a wide range of fields, each with its own perspective. Thus, it is not surprising that we are far from reaching agreement in this area. Our paper focuses on the role of financial accounting informations in managerial decision-making. The findings of our paper revealed that financial accounting informations help managers know what happened in the past and which is the present situation of the company, make visible those events that are not perceptible by daily activities, provide a quantitative overview of the company and help managers prepare for future activities and decisions. To be usefull for decision making, financial accounting information must be intangible, relevant, reliable and comparable. The reality of decision-making reveals that decisions are taken not only in terms of informations and status quo, but based on personal beliefs and representations that shape the personal vision of the world.

The literature addressing the topics of decision-making and the use of information is multidisciplinary and covers fields such as management, social science, information technology, human neurology and psychology. Consequently,each of the subject areas has its own perspective. It is not surprising that, with such a diverse research input,researchers in the fields of decision-making and decision tools are far from reaching agreement concerning the mechanisms of decision-making or the best way to support this process.Although, decision-making research in accounting has a long history beginning in the 1960s, researchers have approached managerial decisions more in terms of managerial accounting and less of financial accounting. This could be due to the expansion, over time, of the objectives of financial accounting information, from supporting management to helping investors make correct decisions. Research methodology The purpose of this paper is to identify what role plays financial accounting information in managerial decisionmaking. In our approach we seek to describe and explain relationships through a fundamental qualitative research, based on literature review. We consider that a trenchant response to our issue would be superficial and risky, because of the many factors involved and the complexity of the context in question. We appreciate that a sequential approach of the main issues would be more appropriate and will allow the highlight of the anchor-elements of our question. Thus,using a consistent literature review, we outline several considerations about decisions, decision theories, decisionmaking processes, decision makers, the manager as a key player in decision-making, the role of financial accounting information in this process, including the quality as a determinant of the decision usefulness of financial accounting information. Finally, we formulate conclusions and proposals to improve decision-making process at managerial level.

decision is necessary to analyze the process, the steps that led to this choice, the behavior of actors involved, influences and power exercised. In current environment conditions, the following assumptions and principles are representative for a decision: objectives diversity - within an entity, decisions intersect, influence and oppose, as they are developed by actors who have not the same goals and interests. The decision taken is often a compromise. limited rationality - participants within the company have a rational approach limited by their value system and the field of knowledge. In order to obtain decisions consistent with the aims set, gaps between individual and organizational objectives should be reduced. incomplete information decisions rationality is more limited as the informations available to decision makers are incomplete. The representation models used, simplifications made and calculation methods must be adapted to the problem to be solved. minimum satisfaction criterion the decision adopted in a company is not the optimal decision, taking into account all factors in a certain manner, but rather an acceptable solution considering the information available and understood by all the participants. In order to answer to our research question, hat role plays financial accounting information in managerial decision-making , we summarize the findings of this paper. Financial accounting informations:help managers know what happened in the past and which is the present situation of the company; make visible those events that are not perceptible by daily activities;provide a quantitative overview of the company; help managers prepare for future activities and decisions. In addition to these, it is very important to take into account the following aspects:to be usefull for decision making, financial accounting information must be intangible, relevant, reliable and comparable;managers decisions include subjective and irrational elements;the manner in which managers frame a problem greatly influences the solution they will ultimately choose;a successul manager has to be realistic when making a decision, but optimist when implementing it.Without a doubt, in nowdays, the decision results from an interpretable and multirational procedure with many concurrent ends. We appreciate that developing the right decisions that will contribute to solving complex problems of economic and financial activity is dependent on the quantity and quality of informations provided by the accounting information system.Ultimately, all decision making is about the future. It is insufficient for data to merely contribute to an understanding of current performance. It must also allow the development of predictive management capabilities in order to effectively manage risk and enable change. Thus, it is recommended that further researches can be conducted focusing on the predictive function of financial accounting informations and its implications for managerial decision making.