The Use of Accounting Information for Risk Analysis - Options in Central Region Entities

Every decision poses risks, and it is necessary for them to be known. Some may be avoided, others may be diminished, and with others the management will need to become accustomed and avoided and are predominantly related to the external environment. For this reason, the risk can be approached as a variation of the results under the pressure of the environment of the activity. Based on these considerations, the paper addresses the risk in terms of its definition based on the literature and presents some essential aspects regarding the fundamental categories of risks from the point of view of managerial utility. Based on a selective scientific research carried out on a sample of entities in the Centre Region, the paper captures the degree to which managers are interested in capitalizing the accounting information for knowing the risks.