THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON MANAGEENT DECISION MAKING PROCESS IN KUISTAN RIGION

Nurhan Faruq
Ahmed Ghazi
Ahmed Hussein

The study focused on the effect of accounting information on decision making of an organization. The objectives of the study were to examine the users of accounting information, the qualities of good accounting information that influence effective decision making and the relationship between accounting information and decision making of Kurdistan Region. Related literature on quality management and financial performance of an organization was reviewed Qualitative and Quantitative research designs were used and processed using qualitative models to show what existed at Kurdistan Region. A sample of 30 respondents was selected using simple random sampling technique together with purposive sampling which helped the researcher select respondents of different categories. Primary data was collected using closed ended questionnaires with questions drafted from the objectives of the study and secondary data was collected from the secondary data sources was presented using, frequency tables and analyzed using frequency tabulation. The study found out that various individuals in accounting department, suppliers, government agencies, employers and their union representatives, managers need accounting information. The findings indicated that good accounting information must be relevant, should achieve cost benefits balance, timeliness is required for good accounting information.