Accounting وinformation وis وone وof و وkey وelements وthat وplay وan و important وrole وin وdecision وmaking وprocess وthat وcontribute وof وthe وsuccess و of وeconomic وactivity وand و
Trang 1ميحرلا نمحرلا ا مسب
ةزغ – ةيميلسللا ةعمياجلا
ةراجتلا ةيلك ةبسلاحملا مسق
Islamic University – Gaza
Trang 4Acknowledgment :
- First of all, we thank Allah for helping
us to complete our Research.
- Our ability to accomplish this
research is due to the good effort
provided by our great university IUG.
- We thank very much our parents,
who were granted every thing in
their life for us, and also we thank them for push us to success
- We would like to thank Mr Salah
Shubair for his advice and continuous supports.
- For all our teachers at IUG and for the IUG library staff.
- We would like to express our
personal gratitude to Jawwal
Company.
Trang 5- Also we would like to thanks our
friends for their help.
- Finally, thanks for every one who
contributes in any way to support us.
List of content:
Averse وof وQuran………IIDedication……….…………IIIAcknowledgment……….………IV
List وof وContent……….……….VList وof وTables ……… و……….……… VIITable وof وFigures……… ……… ….VII
CHAPTER 1: RESEARCH PROPOSAL.
Abstract
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و3Introduction
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و4Research وProblem
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و6Research وObjectives
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و6Significance وof وthe وresearch
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و6Scope وand وlimitations وof وthe وresearch
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و7Research وhypotheses
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و7Research وmethodology
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و8Related وworks
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و8Time وtable وand وbudget
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و11
Trang 6CHAPTER 2: LITERATURE REVIEW.
Section 1: وAccounting وand وAccounting وInformation:
Introduction
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و15 What وis وaccounting?
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و15
Uses of accounting
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و16
Accounting as a service activity
و و? و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و16
Accounting as an Information System و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و17
What is accounting information
و و? و18
Qualitative characteristics of accounting information و و و و و و و و و و و و و و و و و و و و و و و و و و و و18 Sources وof وaccounting وinformation
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و23 Types وof وfinancial وstatements
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و23 Accounting وinformation وand وuser وneeds
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و24
Users وof وaccounting وinformation و……….….……….27
Purpose وof وusing وaccounting وinformation……… و و و و و29 Section 2: وDecision وMaking وProcess: Introduction……… ………32
What وis وdecision……….32
Definition وof وdecision وmaking و……….……33
Elements وof وan وEffective وDecision وMaking وProcess.……….35
Decision وmaking وlevels……….35
Types وof وdecision وmaking……….……37
Decision وmaking وmodel………40
Decision وmaking وsteps……… 41
Decision وscope……….………….42
Definition وof وDecision وMaker………43
Characteristics وthat وshould وbe وavailable وin وthe وdecision-make……… 43
Group وDecisions وMaking……….…… 43
Advantages وand وDisadvantages وof وGroup وDecisions وMaking………….44
Trang 7CHAPTER 3: JAWWAL COMPANY.
Introduction
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و48 About وJawwal وCompany
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و48 Environment وfriendly وand وa وfriend وto وall
و و……… و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و50
Vision وand وmission وof وthe وcompany……….……51
Goals وand وObjectives وof وthe وcompany………51
Strategy وof وthe وcompany……….52
SWOT وanalysis……….…53
CHAPTER 4: METHODOLOGY. Introduction و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و 58
Research وapproach……….….……… 58
Research وphases……….….58
Data وcollection………59
Society وand وsample وof وthe وstudy……….…60
Interview……… ………60
Content وof وthe وinterview……….………61
Advantages وand وdisadvantages وof وthe وinterview……….………61
Summarized وthe وinterview ……….62
CHAPTER 5: APPLIED STUDY. Introduction و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و…65 Summarized وthe وinterview……… ……….66
CHAPTER 6: RESULTS AND RECOMMENDATIONS. Results و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و74 Recommendations……….……….………….75 و References……… …….76
Appendix……… ……….80
Trang 8List of Tables:
Table و1.1: وTime وTable و……….………11
Table و2.2.1: وLevels وof وdecision وmaking و………… ……….……….….37
Table و2.2.2: وTypes وof وdecision وmaking وmodel……….………….……39
List of Figures: Figure و2.1.1: وAccounting وas وInformation وSystem……….… 17
Figure و2.1.2: وQualitative وCharacteristics وof وAccounting وInformation….19 Figure و2.1.3: وFundamental وQualities و(Relevance)………….…….….…19
Figure و2.1.4: وFundamental وQualities و(Faithful وRepresentation)………20
Figure و2.1.5: وEnhancing وQualities و………22
Figure و2.1.6: وUsers وof وaccounting وinformation………26
Figure و2.2.1: وSteps وin وthe وDecision-Making وModel……… 40
Figure و3.1: وSWOT وanalysis و………53
Figure و4.1: وResearch وphases………59
Trang 10Chapter
Trang 11و-1-Research proposal
Trang 121.1 Abstract:
This وstudy وaimed وto وexplain وand وclarify وthe وimportant وof وusing وaccounting وinformation وin وdecision وmaking وprocess, وto وmeet وthe وrequestedadministrative وneeds وto وrationalize وthe وadministrative وdecisions وof وthe وcompany
The وtwo وresearchers وin وcollecting وdata وdepend وon وthe وprimary وsources وand وsecondary وsources, وto وachieve وthe وgoals وof وthe وstudy وand وin وanswering وits وquestions وThrough وthis وapproach وthey وobtained وthe و
secondary وdata وwhich وformed وthe وtheoretical وframe وfor وthe وstudy و
Meanwhile وthe وpractical وframe وdepended وon وan وinterview وwhich وwas وdesigned وfor وthe وsubject وgoal و
The وstudy وcame وto وa وgroup وof وresults وand وrecommendations, وwhich وare وrelated وto وexplain وthe وimportant وof وusing وaccounting وinformation وin وdecision وmaking وprocess وin وthe وcompany, وand وthe وmost وimportant وpoints, وare: و
1 There وis وa وpositive وrelationship وbetween وthe وextent وof وusing و
accounting وinformation وin وdecision-making وand وtaken وdecision, وif وthe وaccounting وinformation وis وcorrect وthe وdecision وtaken وis وcorrect
2 Errors وfound وin وthe وinformation وleads وto وerrors وin وthe وdecision وto وthedetriment وthe وinterests وof وthe وcompany
3 Management وknows وthe وrole وof وaccounting وinformation وin وthe وrationalization وof وthe وdecision وmaking
And وthe وrecommendations:
1 Administration وmust وparticipate وall وthe وdepartments وin وthe و
decision-making وprocess
2. Joint وemployees وwho وspecialize وin وpreparing وfinancial وreporting وand وaccounting وinformation وin وtraining وcourses وto وacquire وskills وand وpractical وexperience وand وknowledge وof وaccounting و
information
Trang 13Many وdifferent وusers وhave وneed وfor وaccounting وinformation وin وorder
to وmake وimportant وdecisions وThese وusers وinclude وinvestors, وcreditors, وmanagement, وgovernmental وagencies, وlabor وunions, وand وothers و
Where وmanagement وin وall وdifferent وlevels وneeds وthis وinformation وto وperform وits وadministrative وfunctions وfor وplanning, وcoordination, وdirecting, وcontrolling وand وdecision-making
The وprimary وrole وof وaccounting وinformation وis وto وprovide وuseful وinformation وfor وdecision وmaking وpurposes, وit وsometimes وemphasize وthat وaccounting وis وnot وan وend, وbut وrather وit وis وa وmeans وto وan وend, وwith وthe وend وbeing وthe وdecision وthat وis وhelped وby وthe وavailability وof وaccounting و
information.2
The وfinal وproduct وof وaccounting وinformation وis وthe وdecision وthat وenhanced وby وthe وuse وof وaccounting وinformation
Accounting وinformation وis وone وof و وkey وelements وthat وplay وan و
important وrole وin وdecision وmaking وprocess وthat وcontribute وof وthe وsuccess و
of وeconomic وactivity وand وimproving وthe وadministrative وperformance, وwhere وthe وmanagement وin وall وdifferent وlevels وneeds وfor وthis وinformation وtoperform وits وadministrative وfunctions وof وplanning, وcoordination, وdirecting, وcontrolling وand وdecision-making وThere و وis وno وdoubt وthat وthe وaccounting وsystem وis وthe وmain وsource وfor وthis وinformation, وbecause وthe وaccounting وsystem وprovides وthe وfinancial وreport وthat وinclude وthe وaccounting و
information وthat وpresent وthe وfinancial وactivities وof وthe وcompany وduring وa وcertain وperiod
1 وWilliams, وJ و& وet وal, و(2007), وP.28.
2 وWilliams, وJ و& وet وal, و(2007), وP.5.
Trang 14Accounting وinformation وis وuseful وin وthe وperformance وof وall و
administrative وactivities, وwhere وthe وadministration وbecomes وmore وefficientwhen وthe وaccountants وprovides وaccurate وand وcomplete و وinformation وfor وthemanagement, وand وbased وon وthis وinformation وthe وdecision وis وmade, وin وorder
to وthe وaccounting وinformation وbe وuseful وthere وis وsome وcriteria وand و
characteristics وmust وbe وavailable وin وthese وinformation
The وmajor وbenefits وof وinformation وare وa وreduction وof وuncertainty, وimproved وdecision وand وbetter وability وto وplan وand وschedule وactivities.1
This وstudy وwas وconducted وon وservice وsector وin وGaza وstrip وwhich وrepresented وof وJawwal وCompany:
Jawwal وstarted وfrom وPalestinian وland وas وthe وfirst وprovider وfor وcell و
communication وservices وto وconnect وPalestinian وparts وto وeach وother وand وto وthe وworld, وwe وcould وsay وthat وnow وit وdeserves وto وoccupy وthe وleading و
position وin وPalestinian وmarkets, وdespite وof وall وpolitical, وeconomic وand وsocial وchallenges, وalso وbecause وof وthe وhigh وquality وof وits وservices وand وthe وbig وattention وto وtheir وeconomic وstatus وin وthe وmarket وand وthe وimportance وof وits وdecisions
The وtwo وresearchers وchoose وPalestine وCellular وCommunications وCompany و"Jawwal" وas وa وsample وof وservice وsector
1 Romney وM و& وSteinbart وP, و(2008), وP و5 و
Trang 151.3 Research Problem:
The وpresence وof وmany وdisorders وand وmanagerial وproblems وwithin وthe وorganizations وin وthe وGaza وStrip وWhich وcaused وsome وmajor وmanagerial وirregularities وthat وoccur وas وa وresult وof وthe وadministrative وright وnot وto وrely و
on وaccounting وinformation وor وthe وlack وof وquality وof وaccounting و
information وused وin وdecision-making وprocess وand وnon-suitability وof وthe وresolution
1.4 Research Objectives:
The وmain وobjective وof وthis وstudy وis وto وconstruct وan وempirical وstudy و
of وthe وuse وof وaccounting وinformation وin وthe وdecisions وmaking وprocess وon وJawwal وCompany
In addition, the two researchers aim to achieve several objectives:
1 و Determine وthe وsignificance وof وthe وuse وof وaccounting وinformation وin وdecision وmaking وprocess
2 و To وclarify وthe وproperties وthat وmust وbe وprovided وin وthe وaccounting وinformation وused وin وdecision وmaking وprocess
3 و Make وrecommendations وto وthe وcompany وabout وthe وimportance وof وthe وuse وof وaccounting وinformation وin وdecision-making
1.5 Significance of the research:
The وimportance وof وresearch وlies وin وthe وvitality وand وimportance وof وsubject, وbecause وit وis وeffective وand وvery وimportant وfor وmanagement وin وall وdifferent وlevels وbecause وthey وneed وaccounting وinformation وfor وdecision-making وprocess, وWhere وthe وdecision-making وprocess وoccupies وa وgreat وimportance وfor وall وorganizations وmanagers, وthis وis وbecause وthe وexperience و
is وnot وsufficient وto وmake وrational وdecisions, وBecause وof وthis وthere وis وmust و
be وa وbalance وbetween وthe وaccounting وinformation وand وdecision-making وprocess, وFrom وhere وthe وimportance وof وresearch وbecome وclear وto وprove وthe و
Trang 16role وof وaccounting وinformation وin وmaking وrational وdecisions, وthis وcould وlead وto وthe وefficient وfunctioning وof وthe وcompany وand وits وsuccess.
1.6 Scope and limitations of the research:
1 Subject وof وthe وstudy وis وlimited وto وclarify وthe وimportance وof وusing وaccounting وinformation وin وdecision-making وprocess
2 The وstudy وwill وapplied وon وJawwal وCompany وin وGaza وstrip وin و
Trang 171.8 Research methodology:
The وtwo وresearchers وwill وuse وthe وdescriptive وanalytical وapproach وto وcomplete وthe وstudy وwhich وdepends وon وdescribing وand وdemonstrate وthe وimportance وof وuse وthe وaccounting وinformation وin وdecision-making و
1. Jaafar, Abdul Ilah study:
(Accounting وinformation وsystems وand وits وimpact وon وthe وjob و
decision-making وin وthe وhealth وservices وsector)
The وstudy وaimed وto وstrengthen وthe وfoundations وthe وrelationship وbetween وthe وdesign وof وaccounting وinformation وsystems وand وtheir وrole وin وsupporting وdecisions وabout وpractice وactivity وand وto وimprove وworking وconditions وin وthe وhealth وservices وsector
According وto وthe وstudy وto وemphasize وthat وthe وaccounting و
information وsystem وis وone وof وthe وmost وimportant وtributaries وof وthe و
management وinformation وsystem وto وserve وthe وdecision-making وprocess وin وits وvarious وdimensions وand وto وlink وthis وobjective وcharacteristics وand و
attributes وof وthe وhealth وservices وsector وin وgeneral, وin وorder وto وbuild وthe و
Trang 18consolidated وdatabase وto وprovide وinformation وfor وthe وexploitation وof وthe وresources وavailable وto وthis وsector وand وthe وsupreme وbody وoverseeing وthe وhospitals وand وclinics وto وthe وCentral وPeople وrationalize وtheir وdecisions وfor وthe وdevelopment وof وsystems وto وprovide وhealth وservices وto وthe وcitizens وfor وthe وbetter وand وat وthe وlowest وpossible وcost.
1.9.2 وForeign References
1 Dumitrana, Radu & et al (2008):
(The وuse وof وthe وaccounting وinformation وin وdecision وmaking وin وthe وhospitality وbusiness)
The وstudy وaimed وto وanalysis وthe وaccounting وinformation وin و
hospitality وbusiness, وto وknow وhow وfinancial وtransactions وaffect و
performance وand وfinancial وposition, وhow وto وprovide وfinancial وinformation وfor وexternal وusers وand وhow وresources وwere وused
They وsuggested وthat وa وhospitality وmanagerial وaccounting وmust وbe وorganized وto وprovide وinformation وfor وplanning وalternative وshort وor وlong وterm وcourses وof وaction وand وto وdecide وthe وbest وcourse وof وaction وto وbe و
implemented وand وwithout وmanagement’s وunderstanding وof وthe و
information وbeing وprovided, وmanagement’s وeffectiveness وwill وbe وgreatly وreduced وand وit وis وnecessary وthe وorganization وof وa وmanagerial وaccounting وsystem وto وanalyze وthe وperformance وof وeach وdepartment وand وto وdecide وhow و
to وincrease وthe وprofit وand وthe وquality وof وall وservices
The وstudy وfound وthat وaccounting وsystem وand وespecially وmanagerial وaccounting وprovide وuseful وinformation وfor وdecision وmaking
وInformation وis وthe وproduct وof وaccounting وand وthat وmeans وthat وthe وquality وof وaccounting وinformation وinfluences وthe وquality وof وdecisional وprocess وthat وwill وinfluence وthe وcustomers’ وsatisfaction, وthe وdevelopment وofaccounting وinformation وto وsupport وmarketing وdecisions وmaking وin وhotels وoffers وopportunities وto وimprove وthe وquality وof وdecisions وmade
Trang 19The وstudy وrecommends وthe وdevelopment وof وknowledge وin وorder وto وmaximize وthe وresources وavailable وto وhotel وmanagers وThe وfocus وof وthis وpaper وis وthus وthe وapplication وof وknowledge وto وdevelop وappropriate و
accounting وinformation وfor وmanagers وin وhotels وmaking وmarketing و
decisions
2 Sharayri & Momani study (2011):
و(The وImpact وof وReliability وand وRelevance وof وFinancial وPositionInformation وon وDecision وMaking)
The وstudy وaimed وto وachieve وthese وobjectives:
1 Recognizing وthe وimpact وof وrelevance وproperty وof وthe وbalance وsheet و
Jordanian وElectric وCompanies
A وquestionnaire وhas وparticularly وbeen وprepared وfor وthis وpurpose وanddistributed وon وthe وstudy وsample وto وanswer وthe وresearch وquestions وand وhypotheses وin وorder وto وcomplete وthe وstudy
و
The researchers found that:
1 وThe وdegree وof وreliability وand وrelevance وof وthe وfinancial وposition و
statement وis وhigh وin وJordanian وElectric وCompanies
2 وReliability وand وrelevance وof وthe وfinancial وposition وinformation و
influence وdecision وmaking و و
Trang 20The researchers provide some recommendations وsuch وas وthe وnecessity و
of وguiding وthe وadministration وof وthe وcompany وregarding وtaking وinto و
consideration وthe وreliability وand وrelevance وof وthe وbalance وsheet, وwhich وare وthe وmost وimportant وmeans وto وdevelop وdecision وmaking وand وtherefore وto و
render وthe وcompany وa وsuccess
Finally, وThrough وa وreview وof وprevious وstudies, وthe وresearcher وbelieves و
that وthe وprevious وstudies وgathered وon وthe وimportance وof وaccounting و
information وin وdecision-making, وstudies وagree وin وaddressing وthe و
accounting وinformation وas وthe وbase وof وmaking وdecisions
1.10 Time table and budget:
The وresearch وhas وa وtime وlimit; وit وshould وbe وdone وin وnine وweeks وThefollowing وchart وdescribes وthe وway وwe وwill وspent وthe وresearch وtime
Table و1.1 وtime وtable
Read وbooks وand وrelated وresearches
Writing وresearch وproposal
Literature وreview
Interview
Summarize وthe وinterview
Results و& وrecommendations
Discussion وthe وSearch
The وestimated وresearch وbudget وcould وbe و300 وNIS وThis وbudget وwill وbespent وon وcopying, وtyping وand وother وexpenses وrelated وto وthis وresearch
Trang 21Chapter
Trang 22review
Trang 23Section و-1- و Accounting
and accounting information
Trang 24importance وin وany وcompany.
In وthis وchapter وthe وtwo وresearchers وwill وtalk وbriefly وabout و
accounting, وbut وthey وwill وfocus وmore وon وthe وaccounting وinformation و(definition, وcharacteristics, وsources وand وusers وof وaccounting وinformation)
2.1.2 What is accounting?
Accounting وis وconcerned وwith وcollecting, وanalyzing وand و
communicating وfinancial وinformation وThe وpurpose وis وto وhelp وpeople وthat وuse وthis وinformation وto وmake وmore وinformed وdecisions وIf وthe وfinancial وinformation وthat وis وcommunicated وis وnot وcapable وof وimproving وthe وquality و
of وdecisions وmade, وthere وwould وbe وno وpoint وin وproducing وit وSometimes وthe وimpression وis وgiven وthat وthe وpurpose وof وaccounting وis وsimply وto و
prepare وfinancial وreports وon وa وregular وbasis
.
While وit وis وtrue وthat وaccountants وundertake وthis وkind وof وwork, وit وdoes وnot وrepresent وan وend وin وitself وThe وultimate وpurpose وof وthe و
accountant‘s وwork وis وto وgive وpeople وbetter وfinancial وinformation وon وwhich و
to وbase وtheir وdecisions.1
1 وArtill, وP و& وMclaney, وE و(2005).
Trang 252.1.3 Uses of accounting: 1 + 2
1 Accounting وprovides وa وvital وservice وby وsupplying وthe و
information وdecision وmakers وneed وto وmake وreasoned وchoices وamong وthe وalternative وuses وof وscarce وresources وin وthe وconduct وof وbusiness وand وeconomic وactivities
2 Accounting وhelps وon وmaking وdecisions وconcerning وmore وrationalacquisition وof وlimited وresources وthrough وbetter وdecision وchoices
3 Accounting وhelps وfor وefficient وuse وof وavailable وresource وthrough وprompt وdetection وof وinefficiencies
4 Accounting وhelps وfor وmore وequitable وdistribution وof وresources
5 Accounting وhelps وto وmake وpolicy وdecisions وrelating وto وchange وinthe وsystem
6 Accounting وhelps وdischarge وof وthe وsocial وresponsibilities وof وthe وbusiness وand وindustry
7 Accounting وProvides وaccounting وinformation وto وthe وGovernmentfor وtaking وdecisions وon وexcise وduties, وsales وtaxes وetc
8 Evaluation وof وfinancial وperformance وby وmanagers, وinventors, وcreditors, وgovernment وagencies, وanalysts وand وother وusers
9 Planning وand وcontrol وof وinternal وoperations وby وdecision وmakers
2.1.4 Accounting as a service activity?
One وway وof وviewing وaccounting وis وas وa وform وof وservice, وaccountantsprovide وeconomic وinformation وto وtheir وclient, وwhoa وare وthe وvarious وusers و
of وaccounting وinformation
The وquality وof وthe وservice وprovided وwould وbe وdetermined وby وthe وextent وto وwhich وthe وinformation وneeds وof وthe وvarious وuser وgroups وhave وbeen وmet وIt وcan وbe وargued وthat, وto وbe وuseful, وaccounting وinformation وshould وpossess وcertain وkey وqualities, وor وcharacteristics
1 وhttp://answers.yahoo.com/question/index?qid=20070616052244AA2bHOV
2 وhttp://accountlearning.blogspot.com/2009/10/objectives-of-accounting.html
Trang 262.1.5 Accounting as an Information System: 1
Accounting وis وan وinformation وsystem وthat وmeasures, وprocesses, وand وcommunicates وfinancial وinformation وabout وan وeconomic وentity; وan و
economic وentity وis وa وunit وthat وexists وindependently, وsuch وas وa وbusiness, وa وhospital, وor وa وgovernmental وbody و
Accountants وfocus وon وthe وneeds وof وdecision وmakers وwho وuse و
financial وinformation, وwhether وthose وdecision وmakers وare وinside وor وoutside
a وbusiness وor وother وeconomic وentity وAccountants وprovide وa وvital وservice و
by وsupplying وthe وinformation وdecision وmakers وneed وto وmake و“reasoned وchoices وamong وalternative وuses وof وscarce وresources وin وthe وconduct وof و
business وand وeconomic وactivities.” وAs وshown وin وFigure و2.1, وaccounting وis و
a وlink وbetween وbusiness وactivities وand وdecision وmakers
Figure: 2.1.1 Accounting as Information System
2
1 http://college.hmco.com/instructors/catalog/walkthroughs/pdf/061862676x_ch01.pdf و
2 وhttp://college.hmco.com/instructors/catalog/walkthroughs/pdf/061862676x_ch01.pdf
Decision Makers Business Activities
Communication Measurement Processing
Action
Data
Accounting
Information
Trang 272.1.6 What is accounting information?
There وare وmany وdefinitions وfor وaccounting وinformation:
1 Accounting information: وit وis وthe وdata وthat وhave وbeen وprocessed و
properly وto وgive وa وfull وmeaning وand وcan وbe وused وin وongoing و
operations وand وfuture وdecision-making.1 و و
2 Accounting information: وall وquantitative وand وnon وquantitative و
information وthat وconcern وwith وthe وeconomic وevents وthat وare و
processed وand وreported وby وinformation وsystem وin وthe وfinancial وstatements وthat وpresented وto وexternal وand وinternal وusers.2
All these definitions can be collected in one definition which is:
Accounting information: وis وthe وdata وthat وhave وbeen وorganized وand و
processed وby وaccounting وsystem وto وprovide وa وfull وmeaning وto وusers.3
Accounting وinformation وreflects وthe وevents وand وfacts وthat وrelated وto وthe وfinancial وand وaccounting وaspect وof وthe وcompany, وand وit وis وrepresent وthefinal وproduct وof وthe وaccounting وsystem وbecause وthe وmain وpurpose وof وaccounting وsystem وis وto وprovide وthe وnecessary وinformation وfor وdecision وmakers
2.1.7 Qualitative characteristics of accounting information: 4
The وIFRS وidentified وthe وqualitative وcharacteristics وof وaccounting وinformation وthat وdistinguish وbetter و(more وuseful) وinformation وfrom و
inferior و(less وuseful) وinformation وfor وdecision وmaking وpurposes
As وshown وin وfigure و2.2, وqualitative وcharacteristics وare وeither و
fundamental وor وenhancing وcharacteristics, وdepending وon وhow وthey وaffect وthe وdecision وusefulness وof وinformation وRegardless وof وclassification, وeach وqualitative وcharacteristic وcontributes وto وthe وdecision وusefulness وof و
financial وreporting وinformation
1 وShubair,Ahmed,(2006).
2 وAlhubaity, وK., و& وAlsaqah, وZ و(2003), وpage و27.
3 وRomeny, وM و& وSteinbart وP, و(2008), وpage و5.
4 وKieso, وD و& وet وal و(2011), وpages و43, و44, و45, و46, وand و47.
Trang 28وFigure: 2.1.2 Qualitative characteristics of accounting information 1
2.7.1 Fundamental Qualities:
A Relevance:
Relevance وis وone وof وthe وtwo وfundamental وqualities وthat وmake وaccounting وinformation وuseful وfor وdecision وmaking, وrelevance وand وrelated وingredients وof وthis وfundamental وquality وare وshown وbelow
1 وKieso, وD و& وet وal و(2011), وpage و44.
2 وKieso, وD و& وet وal و(2011), وpage و44.
Relevance
Predictive value Confirmatory value
Decision usefulness
Faithful representation Relevance
Predictive
value Confirmatory value Completeness Neutralit
y
Free from error
Trang 29To وthe وaccounting وinformation وbe وrelevant it وmust وbe وappropriate و
and وconvenient وfor وdecision وmakers, وand وthis وproperty وcan وbe وachieved وby وknowing وthe وextent وof وthe وbenefit وof وusing وaccounting وinformation وby وdecision وmakers, وwhen وthis وinformation وhelp وto وreduce وthe وalternatives وand وchoose وthe وbest وalternative وwhich وrepresents وthe وoptimal وdecision, وaccounting وinformation وis وcapable وof وmaking وa وdifference وin وa وdecision وwhen وit وhas وpredictive وvalue, وconfirmatory وvalue وor وboth
و و
Faithful وrepresentation وmeans وthat وthe وnumber وand وdescriptions وmatch وwhat وreally وexisted وor وhappened, وit وis وnecessary وbecause وmost وusers
1 وKieso, وD و& وet وal و(2011), وpage و45.
Faithful representation
Trang 30have وneither وthe وtime وnor وthe وexpertise وto وevaluate وthe وfactual وcontent وof وthe وinformation و و
1 Completeness:
All وinformation وthat وis وnecessary وfor وfaithful وrepresentation وis وprovided, وand وaccounting وinformation وmust وbe وpresented وwithout وomission وof وessential وinformation
2 Neutrality:
The وcompany وcan وnot وselect وinformation وto وfavor وone وset وof و
interested وparties وover وanother, وnot وinfluence وthe وprocess وof و
obtaining وthe وinformation وand وpreparation وthe وinformation وin و
specific وform وto وserve وspecific وperson وwithout وthe وother وUnbiased وinformation وmust وbe وthe وoverriding وconsideration
3 Free from error:
An وinformation وitem وthat وis وfree وfrom وerror وwill وbe وa وmore وaccurate وrepresentation وof وa وfinancial وitem وHowever, وFaithful وrepresentationdoes وnot وimply وtotal وfreedom وfrom وerror وthis وbecause وmost وfinancialreporting وmeasures وinvolve وestimates وof وvarious وtypes وthat و
incorporate وmanagement‘s وjudgment
C Enhancing Qualities:
Enhancing وqualitative وcharacteristics وare وcomplementary وto وthe وfundamental وqualitative وcharacteristics وThese وcharacteristics وdistinguish وmore وuseful وinformation وfrom وless وuseful وinformation وEnhancing و
characteristics وare وshown وbelow
1 وKieso, وD و& وet وal و(2011), وpage و46.
Trang 311 Comparability:
Information وthat وmeasured وand وreported وin وa وsimilar وmanner وfor وdifferent وcompanies وis وconsidered وcomparable, وcomparability وenable وusers وto وidentify وthe وreal وsimilarities وand وdifferences وin وeconomic وevents وbetween وcompanies وand وbetween وthe وfiscal وperiod وand وother وat وthe وsame وeconomic وentity وand وwith وother وeconomic وentities وat وthe وsame وactivity
2 Verifiability:
Verifiability وoccurs وwhen وindependent وmeasures, وusing وthe وsame وmethod, وobtain وsimilar وresult, وand وaccess وto وthe وsame وresults وby وmore وthan وone وperson, وif وwe وnot وuse وthe وsame وtechniques وand و
methods وthat وare وused وto وmeasure وthe وaccounting وinformation
Trang 32Understandability وis وenhanced وwhen وinformation وis وclassified, وcharacterized وand وpresented وclearly وand وconcisely, وand وit وis وthe وquality وof وinformation وthat وlets وreasonable وinformed وusers وsee وits وsignificance.
2.1.8 Sources of accounting information:
Accounting وinformation وcomes وfrom وinternal وsources وin وthe و
organization, وbecause وthe وaccounting وsystem وin وthe وorganization وis وthe وsource وof وthe وaccounting وinformation, وfinancial وstatements وthat وprepare وbythe وaccounting وsystem وinclude وthe وaccounting وinformation وthat وneeded وby وthe وusers
Financial statements: وare وrecords وthat وprovide وan وindication وof وan و
individual’s, وorganizations, وor وbusiness's وfinancial وposition.1
Financial position: refers وto وa وcompany’s وeconomic وresources, و
such وas وcash, وinventory, وand وbuildings, وand وthe وequities وand وliabilities وagainst وthose وresources وat وa وparticular وtime.2
There are four basic types of financial statements statement of financial
position, Income statements, statement of cash flow and statement of retained earning.
2.1.9 Types of financial statements:
1 Statement of financial position:
It وpresents وa وsummary وstatement وof وthe وfirm‘s وfinancial وposition وat وagiven وpoint وin وtime, وthe وstatements وof وfinancial وposition وare وused وto و
provide وinsight وinto وa وcompany’s وassets وand وdebts وat وa وparticular وpoint وin وtime, وand وprovide وinformation وabout وthe وcompany’s وshareholder وequity, وthe وcompany وlists وits وassets وon وthe وleft وside وof وthe وbalance وsheet وand وits وdebts وand وliabilities وon وthe وright
1 وhttp://www.wisegeek.com/what-are-financial-statements.htm
2 وhttp://college.hmco.com/instructors/catalog/walkthroughs/pdf/061862676x_ch01.pdf
Trang 333 Statement of cash flow:
The وstatement وof وcash وflow وprovides وa وlook وat وthe وmovement وof وcash وin وand وout وof وa وcompany; وthese وfinancial وstatements وinclude و
information وfrom وoperating, وinvesting, وand وfinancing وactivities وThe flow وstatement وcan وbe وimportant وin وdetermining وwhether وor وnot وa و
وcash-company وhas وenough وcash وto وpay وits وbills, وhandle وexpenses, وand وacquire وassets
4 Statements retained earnings:
The وstatement وof وretained وearning وpresents وthe وchanges وin وa و
company's وor وorganization’s وretained وearnings وover وa وspecific وperiod وof وtime وThese وstatements وshow وthe وbeginning وand وfinal وbalance وof وretained وearnings, وas وwell وas وany وadjustments وto وthe وbalance وthat وoccur وduring وthe وreporting وperiod وThis وinformation وis وsometimes وincluded وas وpart وof وthe وbalance وsheet وor وit وmay وbe وcombined وwith وan وincome وstatement وHowever,
it وis وfrequently وprovided وas وa وcompletely وseparate وstatement
2.1.10 Accounting information and user needs:
In وorder وto وthe وaccounting وinformation وto وbe وuseful, وthe وaccountant وmust وbe وclear وabout وfor وwhom وthe وinformation وis وbeing وprepared وand وfor وwhat وpurpose وthe وinformation وwill وbe وused وThere وare وlikely وto وbe وvarious وgroups وof وpeople وwith وan وinterest وin وa وparticular وorganization, وin وthe وsense و
of وneeding وto وmake وdecisions وabout وthat وorganization و
Trang 34There وare وseveral وuser وgroups وwith وan وinterest وin وthe وaccounting وinformation وrelating وto وa وbusiness وThe وmajority وof وthese وare وout وside وthe وbusiness وbut, وnevertheless, وthey وhave وa وstake وin وthe وbusiness وThis وis وnot وmeant وto وbe وan وexhaustive وlist وof وpotential وusers; وhowever, وthe وgroups وidentified وare وnormally وthe وmost وimportant.1
Accounting وsystem وprepares وits وfinancial وreport وwhich وincludes وaccounting وinformation وin وboth وinternal وand وexternal وreport وManagement وaccounting وdeal وwith وthe وinformation وthat وis وneeded وfor وthe وinternal وusers وand وfinancial وaccounting وfocus وon وthe وinformation وthat وis وneeded وfor وthe وexternal وusers
Managerial accounting:
Provides وinternal وdecision وmakers وwho وare وcharged وwith وachieving وthe وgoals وof وprofitability وand وliquidity وwith وinformation وabout وfinancing, وinvesting, وand وoperating وactivities.2
Financial accounting:
Generates وreports وand وcommunicates وthem وto وexternal وdecision وmakers وso وthey وcan وevaluate وhow وwell وthe وbusiness وhas وachieved وits وgoals.3
The وmost وimportant وof وthese وgroups وare وshown وin وFigure و2.6
Figure 2.1.6 Users of accounting information 4
1 وMclaney, وE و& وArtill, وP و(2009).
2 وhttp://college.hmco.com/instructors/catalog/walkthroughs/pdf/061862676x_ch01.pdf
3 وhttp://college.hmco.com/instructors/catalog/walkthroughs/pdf/061862676x_ch01.pdf
4 وhttp://simplestudies.com/introduction-to-accounting.html
Trang 352.1.11 Users of accounting information: 1
A Internal users:
1 وhttp://www.accounting-tutorial.com/users-accounting-information
Accounting
Financial وAccounting
Managerial وAccounting
External وUsers و
of وAccounting وInformation
Internal وUsers و
of وAccounting وInformation
Shareholder
s
Creditors
Taxing authority
Managemen t
Trang 36Parties وinside وthe وreporting وentity وor وcompany وwho وare وinterested وinaccounting وinformation.1
Types of internal users include:
1 Management:
Management وin وevery وlevel وof وthe وbusiness وfrom وdirector وlevel وto وsupervisor وlevel وrelies وon وaccounting وinformation وto وdo وtheir وjob وproperly وThey وall وuse وthe وsame وinformation وfor وdifferent وpurposes وFor وexample, وdirectors وuse وit وfor وstrategic وpurposes وand وmiddle وmanagement وcan وuse وit و
to وsee وif وthey وare وmeeting وtheir وfinancial وtargets
2 Investors:
Investors وgenerally وprovide وmoney وto وindividual وor وorganization وto وstart وa وbusiness وBefore وinvesting وmoney وinvestors وgenerally وwant وto وknow وwhether وthey وshould وinvest وor وnot وor وif وthey وwould وinvest وto وstart وa وbusiness وnow وthen وhow وmuch وreturn وthey وwill وget وfrom وtheir وinvestment وThe وinvestors وwill وdecide وbased وon وthe وfinancial وaccounting وinformation و
of وthat وbusiness و و
3 Employers:
Employers وuse وaccounting وinformation وfor وtheir وown وbenefit, و
accounting وinformation وhelp وthe وemployee وto وensure وtheir وfuture وbenefit وfrom وthe وcompany وlike وpension, وhealth وprovision, وretirement وbenefit وetc
4 Owners:
Business وowners وwant وto وknow وwhether وtheir وfunds وare وbeing و
properly وused وor وnot وAccounting وinformation وhelps وthem وto وknow وthe وprofitability وand وthe وfinancial وposition وof وthe وconcern وin وwhich وthey وhave وinvested وtheir وfunds
B External users:
Parties وoutside وthe وreporting وentity وor وcompany وwho وare وinterested و
in وthe وaccounting وinformation.2
1 وhttp://simplestudies.com/introduction-to-accounting.html
2 وhttp://simplestudies.com/introduction-to-accounting.html
Trang 37Types of external users include:
1 Shareholders:
Shareholders وuse وthe وbalance وsheet وand وprofit وand وloss وaccount وproduced وby وlimited وcompanies وto وdecide وif وthey وare وgoing وto وincrease وor وdecrease وtheir وholding
Creditors و(lenders) وare وgenerally وfocused وon وthe وinformation وwhich و
is وrelated وto وthe وborrower وbefore وmaking وa وlarge وloan وsuch وas وthe وBank و(creditors) وwill وwant وinformation وabout وthe وborrower وregarding وsome وcriteria: وthe وability وof وthe وborrower وto وrepay وthe وloan, وthe وamount وof وassetsand وliabilities وof وthe وborrower, وevidence وof وincome, وtax وpolicies وand وso وon.The وcreditors وwill وmake وthe وloan وafter وhaving وthis وdetail وinformation وthrough وfinancial وaccounting وstatement وof وthe وborrower
3 Government Regulatory Agencies:
Government وregulatory وagencies وlike وFederal وand وState و
Government وAgencies وand وSecurity وand وexchange وcommission وwant وfinancial وaccounting وinformation وwhich وis وrelated وto وthe وinvestors, و
business وorganization وor وany وindividuals, وthese وregulatory وagencies وwant وthe وinformation وto وknow وthat وwhether وthe وbusiness وorganization وare و
following وthe وbusiness وrules وand وregulation وor وnot وor وwhether وthe و
investors وare وable وto وinvest وor وmake وdecision وor وnot, وSecurity وand و
exchange وcommission وwant وaccounting وinformation وto وevaluate وthe و
financial وaccounting وdisclosures وof وcompanies وwho وsell وtheir وshare وor وborrow وmoney
4 Taxing authority:
Taxing وauthority وwants وfinancial وaccounting وinformation وrelated وto وtax وpolicies, وtax وlaws, وamount وof وpayable وtax وetc وfrom وthe وindividual وor وorganization., وtaxing وauthority وwants وfinancial وaccounting وto وknow وthat و
Trang 38the وbusiness وorganization وare وfollowing وtax وrules وor وnot وand وtheir وability وtopay وincome وtax وbecause وincome وtax وis وbased وon وthe وfinancial وaccounting وreports و و
company وat وa وcertain وperiod
2 Evaluation:
Performance وevaluation وfor وan وindividual وcan وbe وbased وon و
accounting وinformation وfor وtransactions وthat وwere وunder وthat وperson's وcontrol وFor وexample, وa وpurchasing وagent وmight وbe وresponsible وfor و
negotiating وprices وon وraw وmaterials وThe وactual وcost وof وpurchases وmade وbythat وagent وwould وform وthe وbasis وfor وhis وevaluation وThe وlocal وmanager وof وadivision وmight وbe وevaluated وbased وon وthe وprofits وearned وby وthat وdivision و
1 وhttp://www.ehow.com/about_6319335_purpose-producing-accounting-information.html
Trang 39An وincome وstatement وfor وthat وdivision وwould وform وthe وbasis وfor وher و
evaluation
3 Communication:
وAccounting وinformation وis وused وto وcommunicate وIt وis وused وto وcommunicate وfinancial وresults وto وexternal وusers, وsuch وas وcreditors وor وinvestors وCreditors وuse وthe وinformation وto وdetermine وhow وmuch وcredit وto وextend وto وthe وcompany وInvestors وdetermine وwhether وthey وwant وto وinvest و
in وthe وbusiness وAccounting وinformation وis وalso وcommunicated وto و
managers وand وemployees, وwho وconsider وit وin وmaking وdecisions وfor وfuture وtransactions
4 Decision-Making:
Accounting وinformation وcan وbe وused وfor وdecision-making وOne وtype
of وdecision وis وwhether وa وcompany وshould وmake وa وcomponent وitself, وor وpurchase وthe وpart وfrom وan وoutside وsupplier وAnother وtype وof وdecision وwould وbe وwhether وthe وcompany وshould وaccept وa وspecial وorder وat وa وlower وprice وFor وeither وdecision, وfinancial وdata وmust وbe وgathered وand وcompared وAccounting وinformation وis وrelied وupon وto وmake وthe وbest وdecision
Trang 40Section و-2- و
Decision making process
2.2.1 Introduction:
The وdecision-making وprocess وis وthe وbasic وfunctions وof وmanagement و
in وany وcompany وbecause وthe وsuccess وof وany وcompany وdepends وon وthe و