Financial statements as an information source for managerial decision-making: Evidence from commercial firms in northern Peru

Romero Herbozo J.H.; Romero Quichiz J.M.; Sánchez García S.B.; Bejarano Escobar M.J.; Serrano Calderón G.E.; Alor Bellon I.W.; Peralta Minchola A.M.; Espejo Pezzini Y.A.; Chumbes Bruno L.C.; Jiménez Quinteros G.M. · Multidisciplinary Science Journal (2026) · DOI: 10.31893/multiscience.2027043

Resumen

In an increasingly volatile and highly competitive global business environment, the effective use of accounting information has become a critical factor for organizational sustainability. Against this backdrop, the present study analyzes the influence of financial statements as a source of accounting information on managerial decision-making in commercial firms located in a northern province of Peru. The research adopted a quantitative approach with a non-experimental, cross-sectional design, collecting data through a structured questionnaire administered to a sample of 108 managers, officials, and employees directly involved in financial information use. Methodologically, descriptive and inferential statistics were employed, including the Chi-square test and Cramer's V coefficient, to assess both statistical significance and the strength of association. The findings reveal that financial statements exert a significant influence on managerial decision-making (p < 0.05), with Chi-square values exceeding critical thresholds across all tested dimensions and Cramer's V indicating moderate to moderate-high associations, particularly in the execution dimension. Notably, the strongest influence is observed in the execution phase, suggesting that financial information is predominantly used for operational control and performance monitoring, whereas its influence on planning, although significant, remains comparatively lower, indicating limitations in its anticipatory and strategic use in practice. From an analytical perspective, the results demonstrate that financial statements function as relevant yet not dominant determinants of managerial behavior, coexisting with experiential judgment and contextual constraints. Ultimately, the study concludes that financial information transcends its traditional record-keeping role and operates as a strategic input that reduces uncertainty, enhances decisional rationality, and supports organizational sustainability; consequently, these findings underscore the need to strengthen financial governance practices and corporate governance frameworks in emerging regional business contexts. Copyright (c) 2026 The Authors This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.https://creativecommons.org/licenses/by-nc-nd/4.0/.

Instituciones: Universidad Nacional José Faustino Sánchez Carrión