Global Journal of Management and Business Research, A: Administration and Management, Volume 23 Issue 1

The Implementation of an Integrated Information System in the Company: From Option to Obligation for Efficient and Effective Management 16 Global Journal of Management and Business Research Volume XXIII Issue I Version I Year 2023 ( ) A © 2023 Global Journals that can be carried out through the use of tools other than the analysis of the financial reporting/general budget. A study must accompany the determination of the variations between income ratios carried out with different methodologies from the one on which the logic of the quotients is based. This analysis must be carried out by comparing analytical data that allows identifying individual causes of variance between planned values and data realised. R eferences R éférences R eferencias 1. Adelberg A. H., (1979) A Methodology for Measuring the Understandability of Financial Report Messages, Journal of Accounting Research, Vol. 17, No. 2, pages 565-592. 2. Adelberg, A. 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