The literature addressing the topics of decision-making and the use of information covers a wide range of fields, each with its own perspective. Thus, it is not surprising that we are far from reaching agreement in this area. Our paper focuses on the role of financial accounting informations in managerial decision-making. The findings of our paper revealed that financial accounting informations help managers know what happened in the past and which is the present situation of the company, make visible those events that are not perceptible by daily activities, provide a quantitative overview of the company and help managers prepare for future activities and decisions. To be usefull for decision making, financial accounting information must be intangible, relevant, reliable and comparable. The reality of decision-making reveals that decisions are taken not only in terms of informations and status quo, but based on personal beliefs and representations that shape the personal vision of the world.
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