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All Journal International Journal of Economics and Management Sciences
Aqila Daffa Hakimah
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Decision Sciences, Operations Research & Management Social Sciences

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Analysis of Utility Approaches in Accounting Reporting Decision Making Adi Gilar Nugraha; Aqila Daffa Hakimah; Lia Uzliawati
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.391

Abstract

This paper examines the practices of financial reporting within corporations. Through meticulous preparation of records, bookkeeping, and detailed reporting of business activities, management can effectively oversee business developments. In this context, financial reports serve as a crucial tool for evaluating and monitoring a company’s financial performance over a specific period, particularly when employing a decision-usefulness approach. To fully grasp this concept, it is essential to explore other relevant economic and financial theories. For accountants, understanding how to enhance the utility of financial statements and the concept of "usefulness" is paramount. Moreover, providing a clear and comprehensive explanation of financial information is necessary. Theories related to decision-making and investment further support a deeper understanding of the principles underlying financial reporting practices.
Co-Authors Adi Gilar Nugraha Lia Uzliawati