Accounting information means simplicity advertising what imaginesit’s a right and in terms of monetary units. it also shows the characteristicsof the organization must be taken in their exemplification in their financialactivities. it is also a mechanism to inform all interested parties of thisfull information . therefore, it displays the financial position of the companyto users. (Willlams,2001)Accounting information is created through financial statements.financial statement is structural representation for financial position andfinancial performance of an entity. Meigs (2003)The nature of administrative accounting is saving information whichconnecting daily measures or procedures for managers strategic objectives ofthe organization. In addition , this information should stabilized managers toeffectively participate in the integrity of an expanded organization ofcustomers, suppliers, traders and recycling in achieving strategic objectives.
In the same time, The scope of accounting information systems is toreport the results of operations using financial and non-financial measures.The purpose is Assist the Organization in achieving its main strategicobjectives . It can also note the major differences between administrativeaccounting information Is primarily for internal purposes and helps managers tomake decisions and financial accounting that provide information to partiesoutside the organization ( Drury ,2000) In the order to ensure the achievement of goals, the company andplanning and the control is necessary. So, adds the control process afterdecision making process. he suggests how to control in it two steps: Comparingactual and planned outcomes. An accountantshould be put performance reports whichprovide Feedback by comparing results with plans.
The managers must takeConsider deviations from plans. the managers see on the budget report andperformance. In this way, accounting provides help for managers, especiallythrough Appears Areas of problems and measuring actions. ( Macintosh (1995) Stated that decisions can be grouped in short and long termdecisions. It is necessary to consider decisions from both sides.( Horngren et al (2002) . The short term is usually defined as oneyear or until less. in short term decisions, the importance of time value ofmoney is low.
these decisions are Basically based on current or today’s date. Shortterm decisions can usually be changed easily instead of long term decisions.long term decisions impact on Longer periods of time. result that, suchdecisions request company resources for a longer period of time. such decisionscan impact future decisions and can have an impact on long term Possibilities.Examples might be capital investments, such as the purchase of new machinery.
( Langley et al (1995) . The role of financial and non-financial information indecision-making was confirmed inmany definitions of accounting, Accounting can be considered as the process of identifying,measuring and communicating economic information to allow informed judgmentsand decisions by users of information ( Pandey (2008).Also see the main function of accounting information as an aid inthe decision-making process, because the understanding of accountinginformation contributes to better decisions. Hence, by reporting and collectingaccounting information, controllers can influence management’s decision-makingand lead them towards decisions that are in accordance with the organization’sobjectives.
( Horngren, (2002).Thedecision maker decides what information inputs considers as relevant forhis/her decision. If the proportion of input of accounting information comparedto non-accounting information is more than zero, then the accounting data mayaffect the decision. This proportion or the use of