Occasional Papers,
Uppsala University, Department of Business Studies

Abstract: In financial accounting theory there is a gap between the theories concerning the use of accounting information and the use of accounting information in practice. The purpose of this investigation is to assist in bridging this gap. In the study, the perceived content and the quality of accounting information is analysed. In the first part of the study I examine information needs among creditors making financial decisions concerning small and medium-sized firms. In a second part, the focus lies on the providers of accounting information and on possible changes in accounting standards. The providers are represented by accountants and auditors. The results of the study aims to provide the Swedish Board of Financial Accounting and other standard setters with information that can be used for setting accounting standards in the future.

Keywords: Företagsekonomi Redovisning

18 pages, 2000

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