Using Accounting Information in Decision Making (Applied Study on Jawwal Company)
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بسم ا الرحمن الرحيم
Islamic University – Gaza
Faculty of Commerce
Department of Accounting
الجايمعة اللسليمية – غزة
كلية التجارة
قسم المحالسبة
Using Accounting Information in
Decision Making
(Applied Study on Jawwal Company)
Prepared by:
Islam Mohammed Olwan
Ola Younis Qudaih
220082166
220074439
Supervisor's name:
Mr. Salah Shubair.
A thesis Submitted in Partial Fulfillment of the
Requirement for the Degree of Bachelor of Accounting
August, 2011
بسم الله الرحمن
الرحيم
او لاللذذنيننو آنمككناولاو ذمكنككممو نولاللذذنينن"
نينمرفنذعو ك
ت
"كأوكتاولاو لاملذعملنمو ندنرنجتا ت
صدقو او لالعظيم
}و و ساورةو لالمجتادلة{11،
II
Dedication:
و
For وOur وPalestine…
و
For وOur وUniversity…
و و و و و
For وOur وTeachers… و
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و
For وOur وFamily…
و
We وPresent وThis وResearch…
III
:Acknowledgment
- 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.
IV
- 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:
Quran…………………………………………………………IIو ofو Averse
…………Dedication…………………………………………………….
………IIIAcknowledgment……………………………………………….
IV
Content……………………………………….………………….Vو ofو List
…………………………………….………...VIIو Tables...……….و ofو List
Figures…………………………………..…………….....….VIIو ofو Table
CHAPTER 1: RESEARCH PROPOSAL.
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و Abstractو
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V
CHAPTER 2: LITERATURE REVIEW.
Section 1: وAccounting وand وAccounting وInformation:
وIntroduction و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و
و
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و
و15
وWhat 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
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و
و15
وUses 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
و16
وAccounting 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 و16
و
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 و17
و
وWhat is accounting information ?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 و18
و
وSources 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
و23
وTypes 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
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و
و23
وAccounting 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
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
VI
CHAPTER 3: JAWWAL COMPANY.
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و Introductionو
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48و
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……….و allو toو friendو aو andو friendlyو Environmentو
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و
50و
company……………………………….……51و theو ofو missionو andو Vision
company…………………………………51و theو ofو Objectivesو andو Goals
company……………………………………………….52و theو ofو Strategy
analysis……………………………………………………….…53و SWOT
CHAPTER 4: METHODOLOGY.
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و Introductionو
و
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و
..58و
approach……………………………………….….………...58و Research
phases…………………………………………………….….58و Research
collection…………………………………………………………59و Data
study…………………………………….…60و theو ofو sampleو andو Society
Interview………………………………...………………………………60
interview……………………………….………………61و theو ofو Content
interview……….………………61و theو ofو disadvantagesو andو Advantages
interview...…………………………………………….62و theو Summarized
CHAPTER 5: APPLIED STUDY.
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و Introductionو
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و
…65و
interview…………………………...………………….66و theو Summarized
CHAPTER 6: RESULTS AND RECOMMENDATIONS.
و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و Resultsو
و
......................................................................................................
و
74و
و Recommendations…………….…………………………….………….75
References………………………………………………………..…….76
Appendix…………………...………………………………………….80
VII
List 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 (وRelevance)………….…….….…19
Figure و2.1.4: وFundamental وQualities (وFaithful وRepresentation)………20
Figure و2.1.5: وEnhancing وQualities ……………………………………و22
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 ……………………………………………و53
Figure و4.1: وResearch وphases……………………………………………59
VIII
IX
Chapter و-1-
Research
proposal
2
1.1
Abstract:
This وstudy وaimed وto وexplain وand وclarify وthe وimportant وof وusing و
accounting وinformation وin وdecision وmaking وprocess, وto وmeet وthe وrequested
administrative وneeds وto وrationalize وthe وadministrative وdecisions وof وthe و
company.
The وtwo وresearchers وin وcollecting وdata وdepend وon وthe وprimary و
sources وand وsecondary وsources, وto وachieve وthe وgoals وof وthe وstudy وand وin و
answering 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 و
designed وfor وthe وsubject وgoal. و
The وstudy وcame وto وa وgroup وof وresults وand وrecommendations, وwhich و
are وrelated وto وexplain وthe وimportant وof وusing وaccounting وinformation وin و
decision وmaking وprocess وin وthe وcompany, وand وthe وmost وimportant وpoints, و
are: و
1. There وis وa وpositive وrelationship وbetween وthe وextent وof وusing و
accounting وinformation وin وdecision-making وand وtaken وdecision, وif و
the وaccounting وinformation وis وcorrect وthe وdecision وtaken وis وcorrect.
2. Errors وfound وin وthe وinformation وleads وto وerrors وin وthe وdecision وto وthe
detriment وthe وinterests وof وthe وcompany.
3. Management وknows وthe وrole وof وaccounting وinformation وin وthe و
rationalization 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 و
and وaccounting وinformation وin وtraining وcourses وto وacquire وskills و
and وpractical وexperience وand وknowledge وof وaccounting و
information.
3
1.2
Introduction:
Accounting وsystem وrepresents وas وthe وlanguage وof وbusiness وbecause و
cost, وprice, وsales وvolume, وprofits وand وreturn وon وinvestment وare وall و
accounting وmeasurements وand وthe وpurpose وof وaccounting وis وto وprovide و
information وthat وis وuseful وfor وdecision وmaking.1 و
Many وdifferent وusers وhave وneed وfor وaccounting وinformation وin وorder
to وmake وimportant وdecisions. وThese وusers وinclude وinvestors, وcreditors, و
management, وgovernmental وagencies, وlabor وunions, وand وothers. و
Where وmanagement وin وall وdifferent وlevels وneeds وthis وinformation وto و
perform وits وadministrative وfunctions وfor وplanning, وcoordination, وdirecting, و
controlling وand وdecision-making.
The وprimary وrole وof وaccounting وinformation وis وto وprovide وuseful و
information وfor وdecision وmaking وpurposes, وit وsometimes وemphasize وthat و
accounting وis وnot وan وend, وbut وrather وit وis وa وmeans وto وan وend, وwith وthe وend و
being وthe وdecision وthat وis وhelped وby وthe وavailability وof وaccounting و
information.2
The وfinal وproduct وof وaccounting وinformation وis وthe وdecision وthat و
enhanced 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, و
where وthe وmanagement وin وall وdifferent وlevels وneeds وfor وthis وinformation وto
perform وits وadministrative وfunctions وof وplanning, وcoordination, وdirecting, و
controlling وand وdecision-making. وThere و وis وno وdoubt وthat وthe وaccounting و
system وis وthe وmain وsource وfor وthis وinformation, وbecause وthe وaccounting و
system وprovides وthe وfinancial وreport وthat وinclude وthe وaccounting و
information وthat وpresent وthe وfinancial وactivities وof وthe وcompany وduring وa و
certain وperiod.
1
وWilliams, وJ. و &وet وal, (و2007), وP.28.
وWilliams, وJ. و &وet وal, (و2007), وP.5.
2
4
Accounting وinformation وis وuseful وin وthe وperformance وof وall و
administrative وactivities, وwhere وthe وadministration وbecomes وmore وefficient
when وthe وaccountants وprovides وaccurate وand وcomplete و وinformation وfor وthe
management, 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, و
improved وdecision وand وbetter وability وto وplan وand وschedule وactivities.1
This وstudy وwas وconducted وon وservice وsector وin وGaza وstrip وwhich و
represented 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 و
the وworld, وwe وcould وsay وthat وnow وit وdeserves وto وoccupy وthe وleading و
position وin وPalestinian وmarkets, وdespite وof وall وpolitical, وeconomic وand و
social وchallenges, وalso وbecause وof وthe وhigh وquality وof وits وservices وand وthe و
big وattention وto وtheir وeconomic وstatus وin وthe وmarket وand وthe وimportance وof و
its وdecisions.
The وtwo وresearchers وchoose وPalestine وCellular وCommunications و
Company "وJawwal" وas وa وsample وof وservice وsector.
1
Romney. وM و &وSteinbart. وP, (و2008), وP و5. و
5
1.3
Research Problem:
The وpresence وof وmany وdisorders وand وmanagerial وproblems وwithin و
the وorganizations وin وthe وGaza وStrip وWhich وcaused وsome وmajor وmanagerial و
irregularities 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 و
resolution.
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 و
Jawwal وCompany.
In addition, the two researchers aim to achieve several objectives:
1. وDetermine وthe وsignificance وof وthe وuse وof وaccounting وinformation وin و
decision وmaking وprocess.
2. وTo وclarify وthe وproperties وthat وmust وbe وprovided وin وthe وaccounting و
information وused وin وdecision وmaking وprocess.
3. وMake وrecommendations وto وthe وcompany وabout وthe وimportance وof وthe و
use وof وaccounting وinformation وin وdecision-making
1.5
Significance of the research:
The وimportance وof وresearch وlies وin وthe وvitality وand وimportance وof و
subject, وbecause وit وis وeffective وand وvery وimportant وfor وmanagement وin وall و
different وlevels وbecause وthey وneed وaccounting وinformation وfor وdecisionmaking وprocess, وWhere وthe وdecision-making وprocess وoccupies وa وgreat و
importance 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 و
process, وFrom وhere وthe وimportance وof وresearch وbecome وclear وto وprove وthe و
6
role وof وaccounting وinformation وin وmaking وrational وdecisions, وthis وcould و
lead 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 و
accounting وinformation وin وdecision-making وprocess.
2. The وstudy وwill وapplied وon وJawwal وCompany وin وGaza وstrip وin و
Palestine.
3. The وstudy وwill وtake وplace وfrom و25th وJune وto و23rd وaugust, وand وit وis وa و
short وperiod, وto وcomplete وthis وresearch.
1.7
Research hypotheses:
First Hypothesis:
Relying وon وfinancial وreport وto وobtain وthe وaccounting وinformation و
which وis وnecessary وfor وdecision-making وprocess.
Second Hypothesis:
Accounting وinformation وincludes وall وthe وrequired وcharacteristics و
that وrequired وfor وdecision وmaking.
Third Hypothesis:
The وmanagers وuse وthe وaccounting وinformation وthat وavailable وin و
decision-making.
Fourth Hypothesis:
Decision وmakers وhave وthe وability وto وuse وthe وaccounting وinformation.
Fifth Hypothesis:
Accounting وinformation وcontributes وin وthe وquality وand وeffectiveness
of وadministrative وdecisions.
7
1.8
Research methodology:
The وtwo وresearchers وwill وuse وthe وdescriptive وanalytical وapproach وto و
complete وthe وstudy وwhich وdepends وon وdescribing وand وdemonstrate وthe و
importance وof وuse وthe وaccounting وinformation وin وdecision-making و
process.
Sources to collect information:
1. وPrimary وsources:
و •و و و و و و وPrevious وresearches.
و •و و و و و و وRelated وwebsites.
2. وSecondary وsources:
و •و و و و و وRelated وbooks.
و •و و و و و وMagazines وand وperiodicals.
1.9
Related works:
1.9.1 Arabic reference:
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 و
between وthe وdesign وof وaccounting وinformation وsystems وand وtheir وrole وin و
supporting وdecisions وabout وpractice وactivity وand وto وimprove وworking و
conditions 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 و
its وvarious وdimensions وand وto وlink وthis وobjective وcharacteristics وand و
attributes وof وthe وhealth وservices وsector وin وgeneral, وin وorder وto وbuild وthe و
8
consolidated وdatabase وto وprovide وinformation وfor وthe وexploitation وof وthe و
resources وavailable وto وthis وsector وand وthe وsupreme وbody وoverseeing وthe و
hospitals وand وclinics وto وthe وCentral وPeople وrationalize وtheir وdecisions وfor و
the وdevelopment وof وsystems وto وprovide وhealth وservices وto وthe وcitizens وfor و
the 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 و
hospitality 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 و
for وexternal وusers وand وhow وresources وwere وused.
They وsuggested وthat وa وhospitality وmanagerial وaccounting وmust وbe و
organized وto وprovide وinformation وfor وplanning وalternative وshort وor وlong و
term 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 و
reduced وand وit وis وnecessary وthe وorganization وof وa وmanagerial وaccounting و
system 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 و
accounting وprovide وuseful وinformation وfor وdecision وmaking.
وInformation وis وthe وproduct وof وaccounting وand وthat وmeans وthat وthe و
quality وof وaccounting وinformation وinfluences وthe وquality وof وdecisional و
process وthat وwill وinfluence وthe وcustomers’ وsatisfaction, وthe وdevelopment وof
accounting وinformation وto وsupport وmarketing وdecisions وmaking وin وhotels و
offers وopportunities وto وimprove وthe وquality وof وdecisions وmade.
9
The وstudy وrecommends وthe وdevelopment وof وknowledge وin وorder وto و
maximize وthe وresources وavailable وto وhotel وmanagers. وThe وfocus وof وthis و
paper 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):
(وThe وImpact وof وReliability وand وRelevance وof وFinancial وPosition
Information وon وDecision وMaking).
The وstudy وaimed وto وachieve وthese وobjectives:
1. Recognizing وthe وimpact وof وrelevance وproperty وof وthe وbalance وsheet و
on وdecision وmaking.
2. Recognizing وthe وimpact وof وreliability وproperty وof وthe وbalance وsheet و
on وdecision وmaking.
3. Recognizing وthe وimpact وof وbalance وsheet’s وinformation وon وdecision و
making.
The وstudy وdeals وwith وtwo وproperties وof وthe وbalance وsheet’s; وreliability و
and وrelevance, وas وwell وas وtheir وrelation وto وthe وdecision وmaking وin و
Jordanian وElectric وCompanies.
A وquestionnaire وhas وparticularly وbeen وprepared وfor وthis وpurpose وand
distributed وon وthe وstudy وsample وto وanswer وthe وresearch وquestions وand و
hypotheses 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
10
The 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 و
the 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. وThe
following وchart وdescribes وthe وway وwe وwill وspent وthe وresearch وtime.
Week Number
1
2
August
Activity
July
June
Table و1.1 وtime وtable
3
4
5
6
7
8
Generate وTopic
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 وbe
spent وon وcopying, وtyping وand وother وexpenses وrelated وto وthis وresearch.
11
9
Chapter و-2-
12
Literature
review
13
Section و-1- و
Accounting
and
accounting
information
14
Introduction:
2.1.1
In وbusiness, وaccounting وsystem وplay وa وvery وimportant وrole وin وthe و
companies وand وthe وsuccess وof وany وcompany وdepends وon وthe وperformance و
of وthe وcompany's وaccountants, وbecause وthe وadministration وbased وon وthe و
accounting وinformation وin وmaking وits وdecisions وthat وproduced وby وthe و
accounting وsystem. وTherefore, وaccounting وinformation وhas وa وgreat و
importance 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).
What is accounting?
2.1.2
Accounting وis وconcerned وwith وcollecting, وanalyzing وand و
communicating وfinancial وinformation. وThe وpurpose وis وto وhelp وpeople وthat و
use وthis وinformation وto وmake وmore وinformed وdecisions. وIf وthe وfinancial و
information وthat وis وcommunicated وis وnot وcapable وof وimproving وthe وquality و
of وdecisions وmade, وthere وwould وbe وno وpoint وin وproducing وit. وSometimes و
the 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 و
does 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. (و2005).
15
2.1.3
Uses of accounting:1+2
1. Accounting وprovides وa وvital وservice وby وsupplying وthe و
information وdecision وmakers وneed وto وmake وreasoned وchoices و
among وthe وalternative وuses وof وscarce وresources وin وthe وconduct وof و
business وand وeconomic وactivities.
2. Accounting وhelps وon وmaking وdecisions وconcerning وmore وrational
acquisition وof وlimited وresources وthrough وbetter وdecision وchoices.
3. Accounting وhelps وfor وefficient وuse وof وavailable وresource وthrough و
prompt وdetection وof وinefficiencies.
4. Accounting وhelps وfor وmore وequitable وdistribution وof وresources.
5. Accounting وhelps وto وmake وpolicy وdecisions وrelating وto وchange وin
the وsystem.
6. Accounting وhelps وdischarge وof وthe وsocial وresponsibilities وof وthe و
business وand وindustry.
7. Accounting وProvides وaccounting وinformation وto وthe وGovernment
for وtaking وdecisions وon وexcise وduties, وsales وtaxes وetc.
8. Evaluation وof وfinancial وperformance وby وmanagers, وinventors, و
creditors, 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, وaccountants
provide 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 و
extent وto وwhich وthe وinformation وneeds وof وthe وvarious وuser وgroups وhave و
been وmet. وIt وcan وbe وargued وthat, وto وbe وuseful, وaccounting وinformation و
should وpossess وcertain وkey وqualities, وor وcharacteristics.
1
و /> و />
2
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