IMPACT OF ACCURACY OF ACCOUNTING DATA ON THE EFFICIENCY OF MANAGEMENT DECISIONS

А. К. Низамдинова, A. A. Yuferova

2025

Data confidence 70 medium

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Abstract

Purpose of the research. Analysing the impact of the accuracy of accounting data on the effectiveness of management decisions in commercial companies in the CIS. Methodology. Empirical and statistical analyses. Originality / value of the research. A comprehensive approach to studying the impact of accounting data accuracy on the eﬀectiveness of management decisions in the context of CIS companies. The study combines empirical and statistical analyses to provide a comprehensive view of the problem. The results of the study oﬀer speciﬁc practical recommendations to improve accounting and management, which contributes to the competitiveness and sustainable development of enterprises. Findings. This research study revealed a direct relationship between the accuracy of accounting data and the eﬀectiveness of management decisions. The analyses demonstrated that an increase in accounting accuracy indicators contributes to the improvement of proﬁtability, proﬁtability and growth rates of organisations, which allow the eﬀectiveness of management decisions to be assessed. The main problems aﬀecting the accuracy of data are identiﬁed. Eﬀective recommendations for solving the problems aﬀecting the accuracy of accounting data are formulated.