نویسنده
چکیده
کلیدواژهها
عنوان مقاله [English]
Financial statements are a result of accounting information system and for this reason a major part of theories, investigations and set standards in accounting, are related to basic financial statements. The ultimate goal of accounting is to fulfill the necessary information for those using accounting services. Our country has also started experiencing accounting standards.
That is why research in this respect is of priority. This research tries to investigate reasons for non-usage of composing financial statements in management decisions. For this reason companies out of the accepted companies from Tehran securities stock exchange whose share has been studied in the year and were involved in composing financial statement, were chosen and questionnaire which consisted of questions was sent for the chief executive, members of board of directors and financial managers. The results of questionnaires showed that despite the manager’s knowledge and awareness of composing financial statements, the complex techniques related to the statements and their neglect from authorities have caused their lack of usage in management decisions.
کلیدواژهها [English]
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