The Application of Accounting and Financial Decision-making in Business

Zihan Weng

doi:10.54254/2754-1169/2025.CAU25778

Advances in Economics, Management and Political SciencesOpen access

The Application of Accounting and Financial Decision-making in Business

Research Article

Open Access

The Application of Accounting and Financial Decision-making in Business

Zihan Weng ^1*

¹ Hangzhou Greentown Ivy International Education

^*Corresponding author: wzh13867108663@163.com

Published on 6 August 2025

AEMPS Vol.203

ISSN (Print): 2754-1177

ISSN (Online): 2754-1169

ISBN (Print): 978-1-80590-275-1

ISBN (Online): 978-1-80590-276-8

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Abstract

With the accelerated advancement of the economy, financial accounting information has assumed a pivotal role in corporate decision-making processes by providing fundamental benchmarks for managerial personnel. This study endeavors to investigate the underlying mechanisms through which financial accounting information influences operational decision-making in enterprises. Through comprehensive statistical analysis of historical data, it has been demonstrated that financial accounting information serves as an indispensable instrument for monitoring and evaluating corporate performance. The accuracy, timeliness, and completeness of such information directly affect an enterprise's judgment of the market environment and its strategic decisions. Furthermore, empirical research show that when high information quality is high, business operational decisions are significantly more effective compared to scenarios involving lower-quality information. Therefore, improving the quality of financial accounting information is of great significance for enhancing the effectiveness of business operation decisions.

Keywords:

Financial information, decision-making, high quality accounting information

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References

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References

[2]. Li Duansheng. Basic Accounting [M]. China Finance and Economics Publishing House, 2014.

[3]. Feng Li.(2023). Analysis of the Impact of Financial Accounting Information on Corporate Financing Decisions Business 2.0, (21), 89-91.

[5]. Wang Zhenya.(2022). Analysis of Financial Fraud Methods and Discussion on Preventive Measures. Accounting Learning, (23), 38-40.

[8]. Zhang Yongge & Liu Tianjiao.(2022). Analysis of the Impact of Luckin Coffee's Financial Fraud Economist, (01), 103-104+106.

Cite this article

Weng,Z. (2025). The Application of Accounting and Financial Decision-making in Business. Advances in Economics, Management and Political Sciences,203,90-95.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

About volume

Volume title: Proceedings of ICEMGD 2025 Symposium: Resilient Business Strategies in Global Markets

ISBN: 978-1-80590-275-1(Print) / 978-1-80590-276-8(Online)

Editor: Florian Marcel Nuţă Nuţă, Li Chai

Conference website: https://2025.icemgd.org/CAU.html

Conference date: 20 September 2025

Series: Advances in Economics, Management and Political Sciences

Volume number: Vol.203

ISSN: 2754-1169(Print) / 2754-1177(Online)

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