Accounting information content: Decision making input

This article briefly discusses an ongoing research essay that investigates the need to develop a consistent informational content that allows for a fluid reading and understanding, by the final user, of the information contained in the standardized financial statements prepared by accounting. The research contributes to the use of adequate communication and the reduction of asymmetries so that the accounting information content is an input for decision making.

Keywords: Informational content. Measurement and recognition criteria. Decision making input.