Distinctions between management and financial accounting, Accounting Basics

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Distinctions between management and financial accounting

We can observe that management accounting is less constrained than financial accounting. It may draw from a range of sources and use information which has varying degrees of reliability. The only real test to be applied when assessing value of the information produced for managers is whether or not it improves the quality of decisions made. Distinctions between management and financial accounting suggest that there are differences between information requirements of managers and those of other users. Though differences undoubtedly exist, there is also a good deal of overlap between these requirements.

 


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