Surveying the Effect of Qualitative Characteristics of Accounting Information on Improvement of Management Decisions
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 6
Abstract
The main purpose of this study is the effect of qualitative characteristics of accounting information on management decisions. Accounting information is intended as a tool for management decisions. The purpose of developing accounting information is to help managers make better decisions. To determine the effect of qualitative characteristics of accounting information on management decisions, first, a review of extensive, theoretical research has been developed. Then, statistical methods are used to confirm the hypothesis of two independent T-test and two-way analysis of variance. The population includes 200 people of faculty member of Islamic Azad University, Khorasanprovince1. The results show that Qualitative characteristics of accounting information include: understandability, relevance, verifiability, comparability, consistency, and cost-benefit improve the decision making of managers.
Authors and Affiliations
Habibollah Nakhaei| Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran, email: habibollahnakhaei@yahoo.com, Karim Nakhaei| Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran, Aiyoub Ahmadimousaabad| Department of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran
Keywords
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