Abstract
Any management decision changes, to a greater or lesser extent, its assets, liabilities, equity, expenses, income or result with financial and decision-making implications. In order to quantify decisional effects and establish strategies, an important role is played by financial accounting that encompasses all activities through which to record, quantify, process, analyse and communicate user-specific information on which to make optimal decisions to achieve the objectives set under performance conditions. Starting from these considerations, this paper highlights, through the study of the specialized literature, the possibilities of capitalizing on the information provided by the financial accounting, but also identifies the limitations that appear in this process. It also highlights how accounting information is found in the organization’s functions. The selective research was conducted on a sample of 301 companies and has as main objective the analysis of the opportunity to provide information through financial accounting.