意思決定을 위한 會計情報硏究 = A Study on Accounting Information for Decision Making

다국어 초록 (Multilingual Abstract)

The object of this paper shall be in studying the accounting information for decision making. The accounting information, which was stated above, is useful for the information users to make a decision. It gives a clue that the usefulness is closely connected with accounting information and decision making.
For that reason, the accounting information should be disclosed to the information users in proper way because it should contribute to the economic decisions. Especially, the disclosure of information is accounted much of from the viewpoint of protection on investers, In order not to be misled, this accounting reports should pay regard to the accounting postulates.
In predicting the interpretation and the future earnings potential of financial statements, the financial statements, which make know the financial conditions and the managerial performances, should try to make the users hold similar views. Therefore, we can understand that there is a close correlation between decision making and accounting information, it is also a main goal of this paper.
I think that the decision making, which we have in our mind, is possible by this correlation, and through the repeated process, the future oriented thoughts, which can overcome uncertainty, can be firmed

목차 (Table of Contents)

• ABSTRACT
• Ⅰ. 序 論
• Ⅱ. 意思決定의 構造와 要因
• 1. 意思決定의 構造
• 2. 意思決定의 要因
• Ⅲ. 意思決定과 經營管理 및 計劃
• 1. 經營管理와 經營計劃
• 2. 意思決定의 主體
• 3. 意思決定會計情報
• Ⅳ. 投資를 위한 會計情報
• 1. 株式의 評價模型
• 2. 配當의 決定模型
• Ⅴ. 結 論
• 參考文獻