The accounting narrative and decision making
Abstract
The general objective of the research was to determine the influence and impact of the accounting narrative on the decision-making of the COAC Acción Tungurahua Ltda. The research was of a bibliographic - documentary type since it investigated sources such as books and scientific articles for the theoretical support of the investigative variables. The results obtained indicate that the accounting narrative, represented mainly by the notes to the financial statements, complements the quantitative information presented in the financial statements. This suggests that respondents recognize the importance of understanding the context and details behind the numbers to make more informed and accurate decisions. In conclusion, the results of the survey demonstrate a consensus among the members of the board of directors, oversight and institutional directors of the COAC Acción Tungurahua Ltda. on the impact of the accounting narrative on decision making.
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References
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