Accounting Information as Tool for Decision-Making: Case of AFS

Abstract

Uncertainty is inherent in all human activity, its reduction is the primary objective of any operational information system within an organization. The effectiveness of the relevance of the accounting information system, which is at the heart of business management, a strategic tool for management and evaluation, will be reflected in its performance. The evolution of the latter shows the dynamics of this organization.

Therefore, the purpose of this paper is an attempt to study the importance given to key accounting and financial information to help the manager in decision-making.