The presence of many management disorders and problems in organizations have caused major management irregularities due to the neglect of accounting information or to the inadequacy of its quality and the inadequacy of its resolution in the decision-making process. This study aims to explain and clarify the importance of the use of accounting information in the decision-making process, in order to meet the required administrative needs and streamline the company's decisions. The importance of the study of this topic lies in the need to demonstrate the ability of accounting information to meet the needs of applicants and users of this information and emphasize this aspect to help decision makers. This is because experience is not enough to make rational decisions, so there must be a balance between accounting information and the decision-making process, either the importance of research becomes clear to prove the role of accounting information in making rational decisions, this could lead to the proper functioning of the company and its success.
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