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The Decision Usefulness of Financial Accounting Measurement Concept
Article from Journal - ilmiah nasional - terakreditasi DIKTI
Journal of Economics, Business, & Accountancy: ventura vol. 15 no. 2 (Aug. 2012)
investment decision making
343 – 358_ros.pdf
The objectives of financial reporting are to provide the accounting information to investors, creditors, and other external users conducting the investment or other economic decision. The firm assets and liabilities show the real economic objects and must be presented in monetary term. Yet, the accounting measurement concept of assets and liabilities in this case are the main problem in financial accounting. For that reason, it is important for practitioners, accounting standard setter, and academician to understand the accounting measurement concept clearly. This study analyzes the influence of the investors/analysts understanding on the accounting measurement concept, length of experience, type of financial service industry, type of transaction instrument, and character of the job for decision making on the basis of accounting measurement concept. Beside, it also provides inputs to accounting standard setter regarding the role of accounting measurement concept in decision making by user of accounting information, especially investors. The result indicate that the decision making based on accounting measurement concept generally to be considered to invest and is influenced directly by understanding investor/analyst on the accounting measurement concept, length of experience, type of financial service industry, type of transaction instrument, and characteristic of the job.
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