Using Accounting Information in Decision Making (Applied Study on Jawwal Company)

‫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 ‬ ‫و ‬ ‫‪ ‬‬ ‫و ‬ ‫‪3‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و 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 ‬ ‫‪ ‬‬ ‫و ‬ ‫‪4‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪Problem‬و ‪Research‬و ‬ ‫و ‬ ‫‪ .‬‬ ‫و ‬ ‫‪6‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪Objectives‬و ‪Research‬و ‬ ‫و ‬ ‫‪ ‬‬ ‫و ‬ ‫‪6‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪research‬و ‪the‬و ‪of‬و ‪Significance‬و ‬ ‫و ‬ ‫‪ .‬‬ ‫و ‬ ‫‪6‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪research‬و ‪the‬و ‪of‬و ‪limitations‬و ‪and‬و ‪Scope‬و ‬ ‫و ‬ ‫‪ .‬‬ ‫و ‬ ‫‪7‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪hypotheses‬و ‪Research‬و ‬ ‫و ‬ ‫‪ ‬‬ ‫و ‬ ‫‪7‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪methodology‬و ‪Research‬و ‬ ‫و ‬ ‫‪ .‬‬ ‫و ‬ ‫‪8‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪works‬و ‪Related‬و ‬ ‫و ‬ ‫‪ ‬‬ ‫و ‬ ‫‪8‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪budget‬و ‪and‬و ‪table‬و ‪Time‬و ‬ ‫و ‬ ‫‪ ‬‬ ‫و ‬ ‫‪11‬و ‬ ‫‪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 ‫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 ‫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 ‫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 ‬ ‫و ‬ ‫‪ ‬‬ ‫و ‬ ‫‪48‬و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‪Company‬و ‪Jawwal‬و ‪About‬و ‬ ‫و ‬ ‫‪ .‬‬ ‫‪48‬و و و ‬ ‫‪.‬و ‬ ‫‪……….‬و ‪all‬و ‪to‬و ‪friend‬و ‪a‬و ‪and‬و ‪friendly‬و ‪Environment‬و ‬ ‫و ‬ ‫و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و و ‬ ‫و ‬ ‫‪ ‬‬ ‫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 ‬ ‫‪ ‬‬ ‫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 ‬ ‫و ‬ ‫‪ ‬‬ ‫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- As for the company reveals all the accounting information related to it or there is a kind of secrecy, he ‫و‬said ‫و‬that ‫و‬the ‫و‬company ‫و‬ reveals ‫و‬all ‫و‬related ‫و‬information ‫و‬in ‫و‬annual ‫و‬financial ‫و‬reports ‫و‬and ‫و‬published ‫و‬it ‫و‬ on ‫و‬the ‫و‬website, ‫و‬where ‫و‬the ‫و‬financial ‫و‬reports ‫و‬including ‫و‬all ‫و‬information ‫و‬ about ‫و‬the ‫و‬company ‫و‬and ‫و‬matched ‫و‬to ‫و‬the ‫و‬needs ‫و‬of ‫و‬users ‫و‬ In case errors are discovered after taking a decision, the right behavior the company does, ‫و‬Mr ‫و‬Mustafa ‫و‬explained ‫و‬that ‫و‬the ‫و‬Appropriate action ‫و‬undertaken ‫و‬by ‫و‬the ‫و‬company, ‫و‬first ‫و‬determine ‫و‬the ‫و‬size ‫و‬of ‫و‬the ‫و‬damage ‫و‬ caused ‫و‬by ‫و‬the ‫و‬wrong ‫و‬decision ‫و‬and ‫و‬try ‫و‬to ‫و‬find ‫و‬out ‫و‬the ‫و‬reasons ‫و‬that ‫و‬led ‫و‬to ‫و‬ the ‫و‬error ‫و‬in ‫و‬the ‫و‬decision-making ‫و‬may ‫و‬be ‫و‬the ‫و‬reason ‫و‬for ‫و‬the ‫و‬information ‫و‬ system ‫و‬or ‫و‬decision-maker ‫و‬or ‫و‬in ‫و‬the ‫و‬accounting ‫و‬information ‫و‬and ‫و‬then ‫و‬work to ‫و‬avoid ‫و‬the ‫و‬error ‫و‬in ‫و‬another ‫و‬time About the participation of the accounting department in the decision making, he explained ‫و‬that ‫و‬the ‫و‬accounting ‫و‬department ‫و‬ participates ‫و‬in ‫و‬decision-making ‫و‬where ‫و‬the ‫و‬accounting ‫و‬department ‫و‬works ‫و‬ to ‫و‬prepare ‫و‬the ‫و‬financial ‫و‬statements ‫و‬that ‫و‬include ‫و‬accounting ‫و‬information ‫و‬ for ‫و‬decision-making As for the completely depend on the decision makers or there is a room for the administration to interfere in this regard, said ‫و‬that ‫و‬the ‫و‬ administration ‫و‬of ‫و‬the ‫و‬company ‫و‬who ‫و‬make ‫و‬decision ‫و‬for ‫و‬the ‫و‬company ‫و‬and ‫و‬ departments ‫و‬in ‫و‬the ‫و‬company ‫و‬participate ‫و‬in ‫و‬to ‫و‬provide ‫و‬the ‫و‬reports ‫و‬and ‫و‬ information ‫و‬needed ‫و‬for ‫و‬decision-making ‫و‬process 70 About the preparers of the financial reports highly knowledgeable with the required information, he ‫و‬stressed ‫و‬that ‫و‬the ‫و‬ preparers ‫و‬of ‫و‬the ‫و‬financial ‫و‬statements ‫و‬should ‫و‬be ‫و‬have ‫و‬a ‫و‬high ‫و‬degree ‫و‬of ‫و‬ expertise ‫و‬and ‫و‬knowledgeable ‫و‬of ‫و‬the ‫و‬information ‫و‬required ‫و‬by ‫و‬management ‫و‬ to ‫و‬facilitate ‫و‬decision-making ‫و‬process Decisions taken according to the accounting information, he ‫و‬ said ‫و‬that ‫و‬decisions-making ‫و‬process ‫و‬is ‫و‬based ‫و‬on ‫و‬information ‫و‬available ‫و‬to ‫و‬ management About the accounting information role in the goodness and competence of the taken decision, he ‫و‬stressed ‫و‬that ‫و‬if ‫و‬the ‫و‬accounting ‫و‬ information ‫و‬is ‫و‬correct ‫و‬the ‫و‬decision ‫و‬taken ‫و‬is ‫و‬correct, ‫و‬where ‫و‬there ‫و‬is ‫و‬a ‫و‬ positive ‫و‬relationship ‫و‬between ‫و‬accounting ‫و‬information ‫و‬and ‫و‬taken ‫و‬decisions 71 72 Chapter -6- Results and Recommendations 73 6.1 Results: After ‫و‬the ‫و‬study ‫و‬was ‫و‬conducted ‫و‬the ‫و‬research ‫و‬reached ‫و‬to ‫و‬the ‫و‬ following: Management ‫و‬knows ‫و‬the ‫و‬role ‫و‬of ‫و‬accounting ‫و‬information ‫و‬in ‫و‬the ‫و‬ rationalization ‫و‬of ‫و‬the ‫و‬decision ‫و‬making The ‫و‬decision ‫و‬is ‫و‬up ‫و‬to ‫و‬the ‫و‬administration ‫و‬always Sometimes, ‫و‬the ‫و‬inability ‫و‬of ‫و‬the ‫و‬decision ‫و‬maker ‫و‬to ‫و‬identify ‫و‬the ‫و‬ information ‫و‬needed ‫و‬for ‫و‬decision-making ‫و‬process Sometimes ‫و‬the ‫و‬inability ‫و‬of ‫و‬the ‫و‬preparers ‫و‬of ‫و‬financial ‫و‬statements ‫و‬to ‫و‬ provide ‫و‬the ‫و‬accounting ‫و‬information ‫و‬as ‫و‬required The ‫و‬inability ‫و‬to ‫و‬see ‫و‬periodic ‫و‬financial ‫و‬reports ‫و‬of ‫و‬the ‫و‬company Sometimes ‫و‬not ‫و‬having ‫و‬the ‫و‬accounting ‫و‬information ‫و‬include ‫و‬the ‫و‬ required ‫و‬characteristics Some ‫و‬of ‫و‬the ‫و‬daily ‫و‬decisions ‫و‬made ‫و‬during ‫و‬the ‫و‬year ‫و‬you ‫و‬need ‫و‬to ‫و‬ periodic ‫و‬reports ‫و‬and ‫و‬thus ‫و‬increase ‫و‬the ‫و‬efforts ‫و‬of ‫و‬the ‫و‬preparers ‫و‬of ‫و‬ financial ‫و‬statements ‫و‬in ‫و‬the ‫و‬company May ‫و‬the ‫و‬collection ‫و‬of ‫و‬information ‫و‬necessary ‫و‬for ‫و‬decision-making ‫و‬ process ‫و‬require ‫و‬more ‫و‬time ‫و‬that ‫و‬the ‫و‬decision ‫و‬maker ‫و‬can ‫و‬not ‫و‬wait ‫و‬by ‫و‬ the ‫و‬nature ‫و‬of ‫و‬the ‫و‬problem ‫و‬that ‫و‬sometimes ‫و‬need ‫و‬a ‫و‬quick ‫و‬solution Errors ‫و‬found ‫و‬in ‫و‬the ‫و‬information ‫و‬leads ‫و‬to ‫و‬errors ‫و‬in ‫و‬the ‫و‬decision ‫و‬to ‫و‬the detriment ‫و‬the ‫و‬interests ‫و‬of ‫و‬the ‫و‬company 74 10 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 6.2 Recommendations: By ‫و‬the ‫و‬results ‫و‬that ‫و‬have ‫و‬been ‫و‬reached ‫و‬and ‫و‬to ‫و‬highlight ‫و‬the ‫و‬ importance ‫و‬of ‫و‬using ‫و‬accounting ‫و‬information ‫و‬in ‫و‬decision ‫و‬making, ‫و‬the ‫و‬two ‫و‬ Researchers ‫و‬proposed ‫و‬a ‫و‬set ‫و‬of ‫و‬recommendations Administration ‫و‬must ‫و‬participate ‫و‬all ‫و‬the ‫و‬departments ‫و‬in ‫و‬the ‫و‬decisionmaking ‫و‬process Give ‫و‬an ‫و‬opportunity ‫و‬for ‫و‬staff ‫و‬and ‫و‬accountants ‫و‬to ‫و‬make ‫و‬their ‫و‬views ‫و‬ in ‫و‬the ‫و‬resolution ‫و‬and ‫و‬suitability ‫و‬and ‫و‬then ‫و‬analyze ‫و‬the ‫و‬data ‫و‬and ‫و‬ access ‫و‬to ‫و‬the ‫و‬decision ‫و‬in ‫و‬the ‫و‬application ‫و‬of ‫و‬the ‫و‬decision ‫و‬or ‫و‬change, ‫و‬ in ‫و‬line ‫و‬with ‫و‬the ‫و‬objectives Must ‫و‬choose ‫و‬the ‫و‬best ‫و‬alternative ‫و‬in ‫و‬the ‫و‬decision-making ‫و‬process ‫و‬in ‫و‬ line ‫و‬with ‫و‬the ‫و‬objectives ‫و‬and ‫و‬interests ‫و‬of ‫و‬the ‫و‬company Joint ‫و‬employees ‫و‬who ‫و‬specialize ‫و‬in ‫و‬preparing ‫و‬financial ‫و‬reporting ‫و‬and accounting ‫و‬information ‫و‬in ‫و‬training ‫و‬courses ‫و‬to ‫و‬acquire ‫و‬skills ‫و‬and ‫و‬ practical ‫و‬experience ‫و‬and ‫و‬knowledge ‫و‬of ‫و‬accounting ‫و‬information Importance ‫و‬of ‫و‬publish ‫و‬the ‫و‬accounting ‫و‬information ‫و‬about ‫و‬the ‫و‬ company ‫و‬for ‫و‬all ‫و‬users Importance ‫و‬of ‫و‬analyzing ‫و‬financial ‫و‬statements ‫و‬in ‫و‬order ‫و‬to ‫و‬compare ‫و‬ between ‫و‬previous ‫و‬years ‫و‬and ‫و‬the ‫و‬current ‫و‬financial ‫و‬reports Work ‫و‬to ‫و‬provide ‫و‬information ‫و‬quickly ‫و‬and ‫و‬with ‫و‬desired ‫و‬properties 75 Learning ‫و‬from ‫و‬mistakes ‫و‬that ‫و‬occur ‫و‬in ‫و‬decision-making ‫و‬process, ‫و‬ both ‫و‬in ‫و‬financial ‫و‬reporting ‫و‬or ‫و‬accounting ‫و‬information ‫و‬collection ‫و‬ methods ‫و‬and ‫و‬avoided ‫و‬in ‫و‬the ‫و‬coming ‫و‬times References 76 References: Arabic references: Books: ‫ و‬Kanaan, ‫و‬Nawaf ‫(و‬1998)," ‫و‬management ‫و‬decision-making ‫و‬between ‫و‬ theory ‫و‬and ‫و‬practice", ‫و‬5th ‫و‬edition, ‫و‬Amman, ‫و‬Jordan ‫و‬P ‫و‬75 Articles: ‫ و‬El- ‫و‬Amri, ‫و‬Mohammed, ‫(و‬2011) ‫"و‬The ‫و‬definition ‫و‬and ‫و‬importance ‫و‬of ‫و‬the ‫و‬ decision ‫و‬making ‫و‬in ‫و‬our ‫و‬lives," ‫و‬Encyclopedia ‫و‬of ‫و‬learning ‫و‬the ‫و‬skills ‫و‬of ‫و‬ success, ‫و‬Foundation ‫و‬for ‫و‬Human ‫و‬Development, ‫و‬Kingdom ‫و‬of ‫و‬Saudi ‫و‬ Arabia Theses: ‫ و‬Alhubaity, ‫و‬K ‫و &و و‬Alsaqah, ‫و‬Z ‫(و‬2003),"Accounting Information system", Unpublished ‫و‬Master ‫و‬Thesis, ‫و‬Ellhaddbaa ‫و‬College ‫و‬in ‫و‬Iraq ‫ و‬Shubair, ‫و‬Ahmed, ‫(و‬2006)."The role of accounting information in managerial decision making", ‫و‬Unpublished ‫و‬Master ‫و‬Thesis, ‫و‬The ‫و‬ Islamic ‫و‬University ‫و‬of ‫و‬Gaza ‫و‬ Foreign References: Books: Artill, ‫و‬P ‫و &و‬Mclaney, ‫و‬E ‫(و‬2005), ‫"و‬Financial ‫و‬Accounting ‫و‬for ‫و‬decision making", ‫و‬4th ‫و‬edition, ‫و‬prentice ‫و‬hall, ‫و‬p.2 77 Atrill, ‫و‬P ‫و &و‬Mclancy, ‫و‬E, ‫(و‬2009), ‫"و‬Management ‫و‬accounting ‫و‬for ‫و‬ Decision ‫و‬Makers", ‫و‬4th ‫و‬edition, ‫و‬prentice ‫و‬hall, ‫و‬P ‫و‬14 Kieso, ‫و‬D ‫و &و‬et ‫و‬al ‫(و‬2011), ‫"و‬Intermediate ‫و‬Accounting", ‫و‬volume ‫و‬1, ‫و‬ IFRS ‫و‬edition, ‫و‬PP.43.44 Mclaney, ‫و‬E ‫و &و‬Artill, ‫و‬P ‫(و‬2009),"Management ‫و‬Accounting ‫و‬for ‫و‬ Decision ‫و‬Makers", ‫و‬4th ‫و‬edition, ‫و‬prentice ‫و‬hall, ‫و‬PP ‫و‬2 ‫و &و‬14 Nutt, ‫و‬P ‫و‬C ‫(و‬1994) ‫و‬Types ‫و‬of ‫و‬organizational ‫و‬decision ‫و‬processes ‫و‬ Administrative ‫و‬Science ‫و‬Quarterly, ‫و‬PP, ‫و‬29 Romney ‫و‬M ‫و &و‬Steinbart ‫و‬P, ‫(و‬2008)"Accounting ‫و‬Information ‫و‬ System", ‫و‬prentice ‫و‬hall, ‫و‬10th, ‫و‬P ‫و‬5 Romeny, ‫و‬M ‫و &و‬Steinbart ‫و‬P, ‫(و‬2008)."Accounting ‫و‬Information ‫و‬ System", ‫و‬prentice ‫و‬hall, ‫و‬10th ‫و‬edition ‫و‬P, ‫و‬5 ‫و &و‬13 Saunders, ‫و‬M ‫و &و‬et al, ‫(و‬2003), ‫"و‬Research ‫و‬Method ‫و‬for ‫و‬Business ‫و‬ Student", ‫و‬3rd ‫و‬edition, ‫و‬P ‫و‬245 Saunders, ‫و‬M ‫و &و‬et ‫و‬al, ‫(و‬2003), ‫"و‬Research ‫و‬Method ‫و‬for ‫و‬Business ‫و‬ Student", ‫و‬3rd ‫و‬edition, ‫و‬P ‫و‬245 10.Williams, ‫و‬J ‫و &و‬et ‫و‬al, ‫(و‬2007),"Financial ‫و‬and ‫و‬Managerial ‫و‬ Accounting", ‫و‬the ‫و‬basis ‫و‬for ‫و‬business ‫و‬decision, ‫و‬12th ‫و‬edition, ‫و‬P ‫و‬5 ‫و &و‬ 28 11.Zimmerman ‫و‬J, ‫(و‬1995), ‫"و‬Accounting ‫و‬for ‫و‬Decision ‫و‬Making ‫و &و‬ control", ‫و‬IRWIN, ‫و‬P.2 Theses: ‫ و‬Dumitrana.M, ‫و‬Radu ‫و‬G ‫و &و‬et ‫و‬al, ‫(و‬2008), ‫"و‬The ‫و‬Use ‫و‬of ‫و‬The ‫و‬Accounting ‫و‬ Information ‫و‬in ‫و‬Decision ‫و‬Making ‫و‬in ‫و‬the ‫و‬Hospitality ‫و‬Business", ‫و‬ Bucharest ‫و‬Academy ‫و‬of ‫و‬Economic ‫و‬Studies ‫ و‬El- ‫و‬Amri, ‫و‬Mohammed, ‫(و‬2011), ‫"و‬Definition ‫و‬and ‫و‬importance ‫و‬of ‫و‬the ‫و‬ decision ‫و‬taken ‫و‬in ‫و‬our ‫و‬lives", ‫(و‬On-line), ‫و‬Encyclopedia ‫و‬of ‫و‬learning ‫و‬the ‫و‬ skills ‫و‬of ‫و‬success, ‫و‬www.sst5.com 78 ‫ و‬Fülöp, ‫و‬János, ‫(و‬Unknown), ‫"و‬Introduction ‫و‬to ‫و‬Decision ‫و‬Making ‫و‬ Methods", ‫و‬Laboratory ‫و‬of ‫و‬Operations ‫و‬Research ‫و‬and ‫و‬Decision ‫و‬Systems, ‫و‬ P.11 ‫ و‬Ireland, ‫و‬R ‫و‬D., ‫و &و‬Miller, ‫و‬C ‫و‬C ‫(و‬2004) ‫و‬Decision ‫و‬making ‫و‬and ‫و‬firm ‫و‬ success ‫و‬Academy ‫و‬of ‫و‬Management ‫و‬Executive, ‫و‬pp, ‫و‬8 ‫–و‬12 ‫ و‬Sharayri ‫و‬M ‫و &و‬Momani ‫و‬G, ‫(و‬2011), ‫"و‬The Impact of Reliability and Relevance of Financial Position Information on Decision Making", ‫و‬the Review ‫و‬of ‫و‬Financial ‫و‬and ‫و‬Accounting ‫و‬Studies ‫ و‬Harris, ‫و‬Robert ‫(و‬2009)," ‫و‬Introduction ‫و‬to ‫و‬Decision ‫و‬Making", ‫و‬ VirtualSalt, ‫(و‬On-line), ‫و‬http://www.virtualsalt.com/crebook5.htm ‫ و‬Harris, ‫و‬Robert ‫(و‬1998)," ‫و‬Planning ‫و‬for ‫و‬Decision ‫و‬Making", ‫و‬VirtualSalt, ‫و‬ (On-line), ‫و‬http://virtualsalt.com/crebook6.htm ‫ و‬Harris, ‫و‬R ‫(و‬1998),"Introduction to Decision Making", ‫و‬VirtualSalt, ‫(و‬Online), ‫و‬http://www.virtualsalt.com/crebook5.htm Websites: ‫ و‬http://www.accounting-tutorial.com/users-accounting-information ‫ و‬http://accountlearning.blogspot.com/2009/10/internal-users-of-accounting.html ‫ و‬http://www.brainyquote.com/words/de/decision151695.html ‫ و‬http://www.businessdictionary.com/definition/decision.html ‫ و‬http://www.buzzle.com/articles/advantages-and-disadvantages-of-groupdecisions.html ‫ و‬http://www.ehow.com/about_6319335_purpose-producing-accountinginformation.html ‫ و‬http://hrmadvice.com/hrmadvice/useful-hr-tools/hr-swot-examples.html ‫ و‬http://EzineArticles.com/3441560 ‫ و‬www.jawwal.ps 10 ‫و‬ http://www.rapid-business-intelligence-success.com/intuitive-decisionmaking.html 79 11 ‫و‬ http://www.rapid-business-intelligence-success.com/rational-decision-makingmodel.html 12 ‫و‬ http://simplestudies.com/introduction-to-accounting.html 13 ‫و‬ http://www.the-happy-manager.com/definition-of-decision-making.html 14 ‫و‬ http://www.wisegeek.com/what-are-financial-statements.htm Appendix 80 ‫بسمو او لالرحمنو لالرحيم‬ Islamic ‫و‬University ‫و –و‬Gaza Faculty ‫و‬of ‫و‬Commerce Department ‫و‬of ‫و‬Accounting ‫لالجتامعةو لالسلميةو –و غزة‬ ‫كليةو لالتجتارة‬ ‫قسمو لالمحتاسبة‬ Dear ‫و‬Gentlemen: ‫و و و و‬Jawwal ‫و‬Company A ‫و‬study ‫و‬about ‫"و‬using ‫و‬accounting ‫و‬information ‫و‬in ‫و‬making ‫و‬ decisions", ‫و‬a ‫و‬case ‫و‬study ‫و‬on ‫و‬the ‫و‬services ‫و‬sector ‫و‬represented ‫و‬in ‫و‬ Jawwal ‫و‬Company I'd ‫و‬highly ‫و‬appreciate ‫و‬it ‫و‬if ‫و‬you ‫و‬answered ‫و‬the ‫و‬following ‫و‬ questions ‫و‬for ‫و‬the ‫و‬sake ‫و‬of ‫و‬the ‫و‬scientific ‫و‬research ‫و‬only 81 The ‫و‬researchers: Islam ‫و و و‬Olwan ‫و و و و و و‬ Ola ‫و و و و و‬Qudaih ‫و و و و و و و و و و و‬ The Questions of the Personal Interview ‫ و‬Do ‫و‬you ‫و‬depend ‫و‬completely ‫و‬on ‫و‬the ‫و‬information ‫و‬found ‫و‬in ‫و‬the ‫و‬financial ‫و‬ reports? ‫ و‬Do ‫و‬you ‫و‬think ‫و‬that ‫و‬accounting ‫و‬information ‫و‬included ‫و‬in ‫و‬financial ‫و‬reports ‫و‬ has ‫و‬all ‫و‬necessary ‫و‬information ‫و‬for ‫و‬the ‫و‬company, ‫و‬or ‫و‬there ‫و‬is ‫و‬secret ‫و‬ information ‫و‬which ‫و‬no ‫و‬one ‫و‬has ‫و‬the ‫و‬right ‫و‬to ‫و‬know? ‫ و‬From ‫و‬your ‫و‬point ‫و‬of ‫و‬view, ‫و‬are ‫و‬the ‫و‬accounting ‫و‬information ‫و‬found ‫و‬in ‫و‬the ‫و‬ Annually, ‫و‬Semiannually ‫و‬or ‫و‬quarterly ‫و‬financial ‫و‬statements ‫و‬sufficient ‫و‬for a ‫و‬decision ‫و‬maker? ‫ و‬Is ‫و‬there ‫و‬a ‫و‬comparison ‫و‬between ‫و‬the ‫و‬current ‫و‬accounting ‫و‬information ‫و‬and ‫و‬ the ‫و‬previous ‫و‬one ‫و‬upon ‫و‬which ‫و‬a ‫و‬decision ‫و‬can ‫و‬be ‫و‬taken? ‫ و‬Does ‫و‬the ‫و‬decision ‫و‬maker ‫و‬use ‫و‬the ‫و‬accounting ‫و‬information ‫و‬in ‫و‬taking ‫و‬ rational ‫و‬decisions? ‫ و‬Are ‫و‬there ‫و‬any ‫و‬other ‫و‬pieces ‫و‬of ‫و‬information ‫و‬which ‫و‬affect ‫و‬in ‫و‬decisions ‫و‬ making? ‫ و‬What ‫و‬are ‫و‬the ‫و‬main ‫و‬obstacles ‫و‬for ‫و‬using ‫و‬the ‫و‬accounting ‫و‬information ‫و‬in ‫و‬ taking ‫و‬a ‫و‬decision? ‫ و‬Can ‫و‬decision ‫و‬makers ‫و‬be ‫و‬considered ‫و‬highly ‫و‬qualified ‫و‬and ‫و‬ knowledgeable ‫و‬with ‫و‬accounting ‫و‬information ‫و‬and ‫و‬taking ‫و‬decisions ‫و‬ depending ‫و‬on ‫و‬them? ‫و و‬ ‫ و‬Is ‫و‬the ‫و‬accounting ‫و‬information ‫و‬presented ‫و‬in ‫و‬the ‫و‬due ‫و‬time ‫و‬and ‫و‬with ‫و‬the ‫و‬ needed ‫و‬amount? 82 10 ‫و‬Is ‫و‬the ‫و‬presented ‫و‬accounting ‫و‬information ‫و‬comprehensive ‫و‬and ‫و‬sufficient ‫و‬ as ‫و‬required? 11 ‫و‬Does ‫و‬the ‫و‬accounting ‫و‬information ‫و‬depend ‫و‬on ‫و‬prediction ‫و‬in ‫و‬future ‫و‬ depending ‫و‬on ‫و‬the ‫و‬current ‫و‬state? 12 ‫و‬Do ‫و‬the ‫و‬internal ‫و‬and ‫و‬external ‫و‬circumstances ‫و‬affect ‫و‬on ‫و‬the ‫و‬information ‫و‬ and ‫و‬the ‫و‬accounting ‫و‬status ‫و‬in ‫و‬the ‫و‬company? 13 ‫و‬Does ‫و‬the ‫و‬company ‫و‬reveal ‫و‬all ‫و‬the ‫و‬accounting ‫و‬information ‫و‬related ‫و‬to ‫و‬it ‫و‬ or ‫و‬there ‫و‬is ‫و‬a ‫و‬kind ‫و‬of ‫و‬secrecy? ‫و‬If ‫و‬any, ‫و‬on ‫و‬what? 14 ‫و‬In ‫و‬case ‫و‬errors ‫و‬are ‫و‬discovered ‫و‬after ‫و‬taking ‫و‬a ‫و‬decision, ‫و‬what ‫و‬is ‫و‬the ‫و‬right ‫و‬ behavior ‫و‬the ‫و‬company ‫و‬does? 15 ‫و‬Does ‫و‬the ‫و‬accounting ‫و‬department ‫و‬participate ‫و‬in ‫و‬taking ‫و‬the ‫و‬decision? 16 ‫و‬Do ‫و‬you ‫و‬completely ‫و‬depend ‫و‬on ‫و‬the ‫و‬decision ‫و‬makers ‫و‬or ‫و‬there ‫و‬is ‫و‬a ‫و‬room ‫و‬ for ‫و‬the ‫و‬administration ‫و‬to ‫و‬interfere ‫و‬in ‫و‬this ‫و‬regard? 17 ‫و‬Are ‫و‬the ‫و‬financial ‫و‬reports ‫و‬preparers ‫و‬highly ‫و‬experienced ‫و‬and ‫و‬accurate? 18 ‫و‬Are ‫و‬the ‫و‬preparers ‫و‬of ‫و‬the ‫و‬financial ‫و‬reports ‫و‬highly ‫و‬knowledgeable ‫و‬with ‫و‬ the ‫و‬required ‫و‬information, ‫و‬and ‫و‬do ‫و‬they ‫و‬help ‫و‬the ‫و‬high ‫و‬administration ‫و‬in ‫و‬ taking ‫و‬the ‫و‬decision? 19 ‫و‬None ‫و‬can ‫و‬deny ‫و‬that ‫و‬the ‫و‬taken ‫و‬decisions ‫و‬depend ‫و‬on ‫و‬the ‫و‬accounting ‫و‬ information, ‫و‬if ‫و‬it ‫و‬is ‫و‬correct ‫و‬and ‫و‬true, ‫و‬it ‫و‬gives ‫و‬credibility ‫و‬and ‫و‬ seriousness ‫و‬What ‫و‬do ‫و‬you ‫و‬think ‫و‬about ‫و‬this? 20 ‫و‬Does ‫و‬the ‫و‬accounting ‫و‬information ‫و‬play ‫و‬a ‫و‬role ‫و‬in ‫و‬the ‫و‬goodness ‫و‬and ‫و‬ competence ‫و‬of ‫و‬the ‫و‬taken ‫و‬decision? 83 84