Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 24 ISSUE 3
Written by Alina MARCUTA, Silvia Vasilica PASCU, Teodor DRAGOMIR, Liviu MARCUTA

Accounting information plays a critical role in decision making in an organization by providing a solid data base on its financial performance. At the same time, information provided by accounting is vital for managers and entrepreneurs, who base their strategic and operational decisions on them. The use of detailed financial reports allows them to evaluate operational efficiency, manage resources and growth potential, but also monitor compliance with legal and fiscal standards, reducing the risks associated with non-compliance with regulations. In addition, this data helps to anticipate financial problems and implement timely corrective measures, which makes accounting an indispensable tool for entrepreneurs in planning and designing the future of their businesses. The aim of this study is to examine the perceptions of Romanian entrepreneurs about the significance of accounting information in decisionmaking processes. The research involved analyzing specialized literature on the application of accounting and its accessibility to various user categories, as well as conducting a case study using a questionnaire designed to measure entrepreneurs' perceptions of the importance of utilizing accounting data in business management. Accounting information is crucial in organizational decision-making, offering a robust foundation of data on financial performance. At the same time, the information provided by accounting is vital for managers and entrepreneurs, who set their strategic and operational decisions on it. The use of detailed financial reports allows them to assess operational efficiency, manage resources and growth potential, but also monitor compliance with legal and tax standards, reducing the risks associated with non-compliance with regulations. In addition, this data helps to anticipate financial problems and implement timely corrective measures, which makes accounting an indispensable tool for entrepreneurs in planning and designing the future of their businesses.

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