Lại, Thị Ngọc Anh

The impact of accounting information on management’s decision- making process: a case study of Vietnamese companies : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / Lại Thị Ngọc Anh ; Nghd. : Le, Van Lien - Hà Nội : KQT, 2012 - 94 tr. + CD-ROM

Accounting is collections of processing, testing, analysing and providing information on economics which play an important role in helping users of the information make informed judgments and proper business decisions. In other words, accounting ensures the credibility and utility of the information, all types of prepared reports should be strictly followed the concepts, principles, standard and legal requirements in order to be in accordance with the purpose of converting physical facts into money and all report types are prepared on consistent basis. Actually, there will be a lot of different interest groups who need the information from financial statements, cash flows, variance analysis, managerial costing in planning, organizing activities of decision-making and control. However, the organization is sometimes still confusing and inconsistent although all accounting tools have been applied at our discretion. It totally differs from the background that the impact of accounting information on decision making process of organizations is strongly focused for the study by the researchers. To this aspect, they must check the applicability, time liners, accuracy, conciseness, and comprehensibility of the information and ways of presentations of the users carefully. The paper especially emphasize that all these accounting tools and techniques have much influence on the decision-making process organization to better facilitate users in the job ahead. This process is believed to substantially contribute to reviewing our economy. However, during the time of the research, I discovered that HAIHACO had brought about and applied proper and accounting information considerably in their organization. The accounting information is also applied in decision making processes in other point industries as well. Based on the research results and conclusions, further research into the other variables which might concurrently impact the quality of accounting information was recommended by the researcher.

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