The impact of qualitative characteristics of accounting information on the decision: making process in Oman’s food industry
Other Title(s)
أثر الخصائص النوعية للمعلومات المحاسبية في عملية اتخاذ القرار: دراسة ميدانية في شركات الصناعات الغذائية في سلطنة عمان
Joint Authors
Tawfiq, Umar Iqbal
Bilal, Zarruq Uthman
Source
AAU Journal of Business and Law
Issue
Vol. 6, Issue 2 (31 Dec. 2022), pp.1-15, 15 p.
Publisher
Al Ain University Studies Graduate and Research Scientific of Deanship
Publication Date
2022-12-31
Country of Publication
United Arab Emirates
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Abstract EN
The main objective of this study is to demonstrate the effects of accounting information on the decisionmaking process in selected companies in the Omani food industry.
The study sample consists of 100 top managers from the selected companies.
A descriptive and analytical approach has been adopted to achieve the objective of the study.
A structured questionnaire was used to collect primary data.
An Empirical research design has been used with the aid of a statistical package for social sciences (SPSS version 24).
The results of the analysis of ANOVA showed that there is a positive and significant effect of reliability and comparability on decision-making.
At the same time, there was no significant relationship between relevance and decision-making.
The study underscores the importance of accounting information predictors in the decision-making process.
American Psychological Association (APA)
Bilal, Zarruq Uthman& Tawfiq, Umar Iqbal. 2022. The impact of qualitative characteristics of accounting information on the decision: making process in Oman’s food industry. AAU Journal of Business and Law،Vol. 6, no. 2, pp.1-15.
https://search.emarefa.net/detail/BIM-1543685
Modern Language Association (MLA)
Bilal, Zarruq Uthman& Tawfiq, Umar Iqbal. The impact of qualitative characteristics of accounting information on the decision: making process in Oman’s food industry. AAU Journal of Business and Law Vol. 6, no. 2 (2022), pp.1-15.
https://search.emarefa.net/detail/BIM-1543685
American Medical Association (AMA)
Bilal, Zarruq Uthman& Tawfiq, Umar Iqbal. The impact of qualitative characteristics of accounting information on the decision: making process in Oman’s food industry. AAU Journal of Business and Law. 2022. Vol. 6, no. 2, pp.1-15.
https://search.emarefa.net/detail/BIM-1543685
Data Type
Journal Articles
Language
English
Notes
Record ID
BIM-1543685