Accounting information in to support function business decision making in the company

Abstract

Accounting information intended for internal or external customers provide the necessary basis for financial decision making. Continuous improvement of accounting information leads to changes in all areas of company operations, given that the information systems development leads to the change of the role the accounting information systems have in the company accounting informing. In accordance with the above, the aim of this paper is to identify the role of accounting information in company financial decision making. This paper points to the role of accounting information, active use of accounting information by internal and external users, as well as the future of accounting information by using accounting information systems.

Keywords

• accounting information, users, business decision making, perspectives