Why is it that recording of business transaction is very crucial in the progress and advancement of an organization yet most managers and financial officers feel reluctant to do that.?

Why is it that recording of business transaction is very crucial in the progress and advancement of an organization yet most managers and financial officers feel reluctant to do that.?
You would have to ask them for the specific reason, but one would believe it is because management and officers don't care or don't like the effect on the financial statements. Perhaps booking a journal entry to record a large transaction will have a negative impact on earnings and therefore will affect compensation, etc. Often such resistance is given a valid reason, you just may not know it, or agree with it.Without a little more detail, that's about as specific as I can get.