Abstract:
The purpose of this study is to explore the importance of vision in an organization and how it is
measured or reflected in financial statements. Vision is a direction in which top management sets
for the organization. It is actually a long term goal where every organization strives hard to reach
that goal after a definite time period.
The study focuses on the analysis on practice of mentioning vision in its annual reports and how
are they going to measure it in financial statements. Companies that are selected cover all the
industries operating in Pakistan and it is to know the impact of organizational performance and
success of vision with reference to its financial statements.
