Thesis Abstract

Abstract
Financial accounting reporting plays a crucial role in providing information to managers for decision-making processes within organizations. The accuracy and reliability of financial reports significantly impact managerial decision-making effectiveness. This study aims to explore the relationship between financial accounting reporting and managerial decision making by examining how financial information influences the choices made by managers. The research will investigate how different financial accounting methods, such as accrual accounting and cash basis accounting, affect decision making in various scenarios. Additionally, the study will analyze the impact of financial reporting quality on the decision-making process, considering factors like timeliness, relevance, and comparability of financial information. Furthermore, the research will delve into the role of financial ratios and key performance indicators derived from financial reports in guiding managerial decisions. By understanding how managers use financial data to assess performance, allocate resources, and set strategic goals, this study seeks to provide insights into the importance of accurate financial reporting for effective decision making. The methodology will involve a combination of quantitative analysis, using financial data and statistical tools to evaluate the relationship between financial reporting and decision making, and qualitative analysis through interviews and surveys to gather insights from managers on how they utilize financial information in their decision-making processes. The findings of this research are expected to contribute to the existing literature by shedding light on the significance of financial accounting reporting in managerial decision making. By identifying the factors that influence managers' reliance on financial information and the challenges they face in interpreting and using financial reports, this study aims to provide practical recommendations for improving the quality and effectiveness of financial reporting practices within organizations. Ultimately, the research seeks to highlight the critical link between financial accounting reporting and managerial decision making, emphasizing the need for accurate, timely, and relevant financial information to support strategic and operational decisions. The implications of this study extend to both academics and practitioners, offering valuable insights into how organizations can leverage financial reporting to enhance decision-making processes and ultimately achieve their goals and objectives efficiently.

Thesis Overview