Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers

In today turbulent and varying world with different linear and non-linear relationship between environmental variables and phenomena, decision-making is difficult. Under such conditions, managers must be equipped with precise, relevant and timely information. One of the most important this information is accounting and financial information that is most widely used in management decisions. Accounting information can play decision-facilitating role and decision-influencing role in the decision-making process managers well. Despite the importance and need for accounting and financial information in decision-making, the role of accounting in the decision making process have been faced with failures. In the paper, we attempt to analyze the failures and shortcomings of the role of accounting in the decision making process. The deficiencies in the three general section entitled "low-significant content of financial information reporting", "accounting information providers’ slackness" and "non-use management from accounting information" is provided