Accounting communication and its influence on decision making at coac acción Tungurahua ltda

Abstract

The accounting narrative, through the notes to the financial statements, plays a crucial role in providing a clear structure of accounting practices, allowing informed decisions to be made. This research has a descriptive approach and uses a quantitative and qualitative paradigm. A bibliographic and documentary research was carried out, using sources such as books and scientific articles to support the study variables: accounting narrative and decision making. The analytical-synthetic method and surveys were applied to evaluate the influence of the accounting narrative on decision making in the Action Tungurahua Savings and Credit Cooperative - COAC Ltda