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CERN European Organization for Nuclear Research - Zenodo, 2022

This article reveals the analysis of the importance of collecting accounting information of appropriate quality and usefulness in order to meet the needs of all its users. The characteristics of the accounting information that are needed to meet the requirements of different types of users were analyzed in order to optimize the intelligibility of the information and increase the benefits obtained by each user. Subsequently, it was evaluated how each factor and feature influences the accounting information obtained after its collection and processing, referring to the steps and actions that companies could take to improve the quality of accounting information. For the managers of the economic entities, the financialaccounting information system is the main tool for monitoring the achievement of its objectives.

Annals - Economy Series, 2013

In the context of deep financial and economic transformations taking place both nationally and globally, the need and appropriateness of ongoing and increased involvement of accounting information in the management process is increasingly obvious under the increasing credibility and relevance of such information in user perception. Although the data, information and knowledge provided by accounting are not the only ones characterizing a particular economic unit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivation according to which accounting is seen by the management, and not only, as the core of the information system. Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific to a field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directly from synthetic and analytical accounts, or through calculations b...

ii DECLARATION I, NDAGIJIMAN Sun Rene declare that this Research report "the use of accounting information system in evaluation of the company" is my original work and has not been submitted by anybody, to any university or higher institution for any academic award.

Accounting information is a part and parcel of today's life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Since strategic decisions have long-term effect on the business and therefore it is important to analyze accounting information for making long-term strategic decisions. The present study is an endeavor to evaluate the usage of accounting information by the decision makers in practices in strategic decision areas. Five strategic decision areas such as basic strategic decision, manufac-turing decision, human resource decision, long term investment decision and marketing decision were considered for the study. The results of the study prove that there is significant relationship between accounting information and strategic decisions and strategic decisions in all the selected areas significantly depend on accounting information and it is also observed from the analysis of the opinion of the respondents that 44.44% of the respondents always use accounting information in making strategic decision in manufacturing industries in Bangladesh.

International Scientific days 2016 :: The Agri-Food Value Chain: Challenges for Natural Resources Management and Society :: Proceedings, 2016

Enterprise information system is database of information for management and decision making by managers. Integral part of information system is the subsystem which focus on the recording and processing of accounting documents. The importance of accounting, as an important tool for corporate management, continues to grow. In the paper, we present using the accounting system of the company, as a source of objective and relevant information. Information from accounting provides managers with an overview of past and current situation of the company and it is also supporting data for predicting development, tool for decision making and control. Software selection is important for provide information in the required scope and quality. For choosing accounting system, company decides how much information the system will contain and establishes the extent of its use. A question of selection of accounting system then linked with the management and directly affects the quality and speed of decision in the company. Subject to review is information system in selected companies. We applied the basic scientific methods of research. Based on obtained results, we concluded that an essential prerequisite for ensuring reliable and sufficient information is high quality accounting system. Another prerequisite is the relevance of using accounting information by managers.

European Journal of Business and Management, 2016

This study aims to show the possibility of adapting accounting information system to the requirements of developing accounting measurement and disclosure techniques according to the decision making in the terms. The study has relied on a sample that consists of 40 persons among the accountants, auditors, and users of accounting information. In addition, this has come to a conclusion indicated whereby that there is still a need to highlight the concept of accounting information system and the importance of adopting it with the needs of modern era, in two basic directions, which are the attractiveness of the system first and then of the information secondly.

Echoes Minds, 2019

Accounting is often viewed as being limited to the recording process. No distinction is perceived between the recording and the reporting of accounting data. The recording process involves measuring business transactions. This process according to Stamford (1978) “may take form of hand written records, records produced mechanically or on cards or magnetic tape in a computerized system”. The reporting function is much broader according to Stamford (1978) because it consists of “classifying and summarizing accounting data into financial statements, as well as preparing any other interpretive disclosures necessary to make the data understandable.” The process is highly technical and requires an accountant with extensive training, experience and also professional judgement. In addition to record and report, accounting information according to Chris (1990) also include “the designing of account systems, the audit of financial statements, cost of studies and the preparation of tax returns”.

Accounting information is a part and parcel of today's life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Since strategic decisions have long-term effect on the business and therefore it is important to analyze accounting information for making long-term strategic decisions. The present study is an endeavor to evaluate the usage of accounting information by the decision makers in practices in strategic decision areas. Five strategic decision areas such as basic strategic decision, manufacturing decision, human resource decision, long term investment decision and marketing decision were considered for the study. The results of the study prove that there is significant relationship between accounting information and strategic decisions and strategic decisions in all the selected areas significantly depend on accounting information and it is also observed from the analysis of the opinion of the respondents that 44.44% of the respondents always use accounting information in making strategic decision in manufacturing industries in Bangladesh. Abstract-Accounting information is a part and parcel of today's life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Since strategic decisions have long-term effect on the business and therefore it is important to analyze accounting information for making long-term strategic decisions. The present study is an endeavor to evaluate the usage of accounting information by the decision makers in practices in strategic decision areas. Five strategic decision areas such as basic strategic decision, manufacturing decision, human resource decision, long term investment decision and marketing decision were considered for the study. The results of the study prove that there is significant relationship between accounting information and strategic decisions and strategic decisions in all the selected areas significantly depend on accounting information and it is also observed from the analysis of the opinion of the respondents that 44.44% of the respondents always use accounting information in making strategic decision in manufacturing industries in Bangladesh.

International Journal of Entrepreneurship, 2021

This study aims developing accounting information systems according to the accounting variances and the requirements of international accounting standard No. (1) in Jordanian telecommunications companies. Thus, the researchers has prepared special questionnaire to gather necessary data and information. The questionnaire has been addressed to the accountants, heads of accounting departments, financial managers and internal auditors at the Jordanian telecommunications companies. Whereas 70 questionnaires have been distributed, 64 of which have been recovered and 4 questionnaires have been excluded due to their invalidity. Questionnaire's data have been analyzed using (SPSS) through the descriptive statistics such as, arithmetic averages, standard deviations and (T) One Sample T-Test. A set of results has been concluded, the most important of which are: 1. Developing the accounting information systems can provide timely accounting information in order to make the decisions. 2. Focusing on providing accounting information at the lowest cost when developing accounting information systems. 3. Providing accounting information having predictive capability when developing accounting information system is taken into account. In the light of the foregoing results, a set of recommendations has been concluded. The most important of which: 1. Shaping the accounting information systems with appropriate flexibility when their updating and developing are required in order to be matched with the new conditions occurred in the establishment. 2. Determining subsystems in accounting information systems that require special attention and concern, upon which the development process to be carried out. 3. Determining data and facts in connection with accounting information systems and establishing the logical relationships connecting them in order to determine the specifications and dimensions of the new system.