Archive of Journal - Financing

Financing – scientific magazine for economy

ISSUE 2017, No. 1, Article 1, Year of publication: 8, March, 2017
Reaffirmation of business or balance analysis

AUTHOR

Đoko Malešević, PhD*

*PhD Full Professor, University of Novi Sad, Faculty of Economics Subotica, Department for Finance and Accountancy

ABSTRACT

ARTICLE INFO

Motive and intent of this paper are focused on trying to encourage the discussion about the dilemma: whether to accept business analysis as a comprehensive source of financial and non-financial information, or just the balance analysis (financial report) necessary and suf-ficient for expedient business decision making and management business systems.It is an indisputable fact that the achievements of balance analysis are limited, while the business analysis expands them. In our theory and practice, balance analysis is preferred, while the business analysis is put aside, or in best case, fragmented into other disciplines which are studied in colleges.

Keywords: Reaffirmation, analysis, business, balance, financial, nonfinancial, informations.

DOI: 10.7251/FIN1701005M

Corresponding author:
erikamalesevic@yahoo.com