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
Related Articles
- EP ID EP6620
- DOI -
- Views 297
- Downloads 12
Investigating and evaluating liquefaction of pipes buried in seabed
One of the most momentous phenomena in geotechnical engineering and marine structures is seabed instability caused by exceeding pore water pressure due to wave. Also by increasing application of pipes buried in seabed, e...
Growth analysis of Pimpinella anisum under different irrigation regimes and amounts of super absorbent polymer
In order to decrease the effect of water stress on anise plant (Pimpinella anisum), a factorial experiment was conducted based on randomized complete block design with four replications in 2009. Treatments were irrigatio...
The Analysis of Reading Strategies used by Extrovert and Introvert Intermediate Students in ilam Province, Iran
This study investigates the relationship between extraversion/introversion personality dimension and the use of strategic competence (SC) in oral referential communication by Iranian FL learners. The ability to comprehen...
Review and Study of Achillea milefollium Essential oil Compounds in Various Stages of Development
Milfoil with the scientific name Achillea Millefolium is perennial ,stable plant from Asteraceae family. this plant grows in different parts of Iran and world. milfoil mainly containing of essential oils, flavonoids, alk...
Effects of credit Risk indicators on shareholders' value of commercial banks in IRAN
This research aim to determine indicators of credit risk and investigates effects of this indicators on shareholders' value in commercial banks of Iran. For this goal all of the accepted commercial banks in Tehran stock...