One of the marks of the executive is the ability to decide. One of the qualities of effective people is
the courage to decide. (Evans, R. as quoted in Young, J. (1982), p.37). Making decisions is part of our every day in
our live. to look in organizational life. often and Is represented One of the
main administrative tasks in its tasks. indeed, that management and making
decision a lot look together often what to take of the main management
decisions for organization. (Young, J. (1982)).
Decision making involve the best path for work. To decision making
about the best option, and the management have to for rule on effectiveness
different alternatives. so, they need to some orientations which usually
offered in form data and information. for this reason, often that depends on
financial information and economic
which its collected managerial accounting. (Emmanuel, C. et al. (1990), Bierman, H. et
al. (1986) ,
Management accounting can be defined as the process of
identification, measurement, accumulation, analysis, preparation,
interpretation, and communication of information that assists executives in
fulfilling organizational objectives a formal mechanism for gathering and
communicating data for the ends of aiding and coordinating collective decisions
in light of the overall goals or objectives of an organization. (Macintosh, N.
As can be derived from this definition, Accountants play an important
role in provide information economic and financial information. These decisions
are important element for company. it can that impact that errors on company in
a very negative way sometimes has led to its bankruptcy. even goes so far to
claim that “The road to bankruptcy is paved with poor decisions.” As the
outcome of a decision cannot always be predicted with certainty, management
often faces the risk of choosing the wrong ones. Hence, management always needs
to have some courage as well when facing decisions. (Young, J. (1982)
Apparently, good decisions are important and ensure the wellbeing
and also the survival of an organization. Also, which is currently
Scandinavia’s leading supplier of dishwashing machines for professional users,
has to assure its future by implementing the right decisions. Finally, To know the company how the
accounting information systems affect making their decisions.
Accounting Information Systems (AIS) are a tool which, when
incorporated into the field of Information and Technology systems, are designed
to help in the management and control of topics related to organization’
economic-financial area. But the stunning advance in technology has opened the
possibility of generating and using accounting information from a strategic
viewpoint (El Louadi, 1998). AIS is the whole of the related components that
are put together to collect information, raw data or ordinary data and
transform them into financial data for the purpose of reporting them to
decision makers (LI, M., YE, L.R. 1999).
To better understand the term ‘Accounting Information System’, the
three words constitute AIS would be elaborated separately. Firstly, literature
documented that accounting could be specific into three elements, namely
information system, “language of business” and exporter of financial
information. (Wilkinson, 1993). Secondly, information is a valuable data
treatment that provides a basis for making decisions, taking action and
fulfilling legal obligation. Finally, system is a completed entity, where the
framework is focused on a set of objectives. (Watts, 1999).
The increasing need for accounting information, as a result of the
increase in the volume of projects and the emergence of technological
developments, has directly affected accounting information systems. This effect
has been reflected in accounting in general. Accounting information systems are
not new things, so that it was able to arrive at the situation that it had
reached at the present time, because of the reliance on the role of technology
in the design of financial reports. Accounting is the basic information system
that contributes to the provision of information and data to help management
make decisions. Sub-systems such as budgets are formal systems that provide
management with appropriate information when accounting systems do not perform
their work. This development in accounting information systems has contributed
to the division of a set of systems according to their own function, such as
marketing information systems, profit accounting systems, liability accounting
systems, and accounting reporting systems. (http://mawdoo3.com)
Statement of the problem
This study aims to answer the following specific problems:
1.What are the tools, techniques and procedures are used in their
accounting information system.
2.How does the Nissan company used these techniques and procedures
in the decision-making process.
3.How does the AIS contribute to the effectiveness of the Nissan
Objective of the study
This study aims to answer following objectives:
1-To know the tools, techniques and procedures used in the
accounting information system.
2-To know how the Nissan company used these techniques and
procedures in the decision-making process.
3-To evaluate the contribution of AIS to the effectiveness of the
4- To analyze the extent to which the management use accounting
information and effect on company.
5- To identify the challenges faced the company in using accounting
information for decision making.
6- To explore the tools of accounting information and relationship
between financial statement and management of business.
7-To know how those tools effects the decision making by the
Importance of the study
The people who use
accounting information system:
Potential investors: Who are considering investing their money in
the company by buying shares of the company and need information about: the expected yield on their investments and
efficiency of the management of the establishment. Owners: They need
information to: Identify the success of their work and Measuring the efficiency
of management and Decisions to increase or reduce their investments. Lenders:
They who provide loans to the facility need information to ascertain the
ability of the institution to repay the loan. Suppliers: Are those who sell the
goods to the establishment (usually on time) and need information to: Make decisions regarding the supply of the establishment
and Assessing the ability of the entity to repay debts. General public: They
are experts, financial and economic advisors and each group has a goal of using
accounting information. Customers: They need information to help determine
whether they can continue to deal with the facility and provide them with the
goods they need. Government Agencies: Such as the Zakat and Income Department
and the Ministry of Finance and its Minister of Commerce. They need information
that helps them plan, control and make decisions at the state level as a whole,
such as collecting zakat and imposing taxes. Management: They need information
that enables them to manage the unit properly.
Scope of the study
Suhail Bahwan Automobiles LLC (SBA) is leading company in group
Suhail Bahwan. The company started operations in April 2004, as a national
sales company licensed to Nissan motor company in sultanate of Oman.
Suhail Bahwan automobiles, one of the two biggest of the traders in
the sultanate of Oman, it employ more than 3000 persons all over the country
with a vision to build, own and promote companies with brands international.
The name `Suhail Bahwan` has been respected in the sultanate of
Oman for more than 40 years for its commitment strong values and work ethics.
while we are proud of our ability on change adoption and modern business
practices, our main values and our culture institutional still represent our
On the 4th of June 2005, SBA enhanced the customer belief by
opening the world’s largest NISSAN showroom in Qurum to serve the consumer
better and reinstate Nissan brand in the eyes of the loyal customers. Along
with NISSAN, it’s luxury brand INFINITI and the RENAULT range of vehicles are
also in display in the sprawling showroom to ensure that the customer is given
utmost attention at all times and offer all models of the brands under one
In order to customer service Nissan in remote areas of the country,
in a short period of time, the company has established 17 showrooms, including
the main showroom in Qurum. add to 23 center sophisticated service and 30
outlets sell original spare parts all over the sultanate of Oman.
Customer practice the first philosophy on a continuous basis, SBA
has achieved tremendous growth and constantly blooms for ideas to achieve
customer satisfaction, thanks to our customers whose form an integral part of
whose growth led SBA in achieving the prestigious operational excellence award
and recently, SBA, the distributor in all GCC countries.
Assimilating technological innovations, learning new ways of doing
business and changing with the times have always been a way of life for Suhail
The purpose of this section is how explained this study and how
analysis the data. There are many different methodologies we use to collect
information about research such as descriptive and analytical approach. In this
study, descriptive and analytical approach was used which represented in
questionnaire for get the information on their relation to the subject study.
Through sources primary and secondary, secondary sources represented in books,
websites and scientific articles, and primary sources represented in a
questionnaire prepared specifically for the study, which includes open and
closed questions which can obtain quantitative and qualitative data.
qualitative data are open questions which allow to explain and express opinion
on the subject. In this chapter, the research is using secondary data for data
collection is data prepared by other research. using websites to get information
about impact of accounting information on management’s decision-making process.
The data will be analyzed and interpreted for useful information
using statistical analysis software, statistical chart. This will provide a
reliable source of information. In order to obtain information and knowledge
about the importance of accounting information in decision-making in the Nissan
Definition of terms
information systems are defined as systems responsible for the preparation of
special financial reports on both sides of the work, whether external or
internal. other definitions for accounting information systems are systems
treating related to financial transaction data, with a view to providing
information to people of each. the types of these systems vary because of
several factors such as: business volume, nature of business, quantity of data
and other factors.
Decision making: Is the main objective that the institutions aim to achieve through
the various administrative processes, which is to reach an appropriate decision
to develop the institution or to solve the problem facing the institution, and
takes this scientific several stages and means, notably: brainstorming, The
participants begin to analyze these proposals by clarifying their strengths and
weaknesses, and then finding the most appropriate proposal and making
amendments to it until reaching the most appropriate decision that enables an
institution to carry out its work with the highest efficiency and efficiency.
Data: Is an
unconnected series of facts that can be obtained by observation or by research
and registration. In general, data is a set of letters, words, numbers, symbols
or images (raw) related to a subject. Example: Employee data (names – functional
numbers – professions – images) are not arranged, resulting in these data after
processing what is called the term information.
Primary data: These are data that the author of the report
itself observes or collects by observation, survey or in-depth interviews. It
completes the lack of secondary data, addresses errors, and uses them only in
case of lack of secondary data or limitations.
Secondary data: Data that have
already been collected and recorded in records or published by the authorities
or a researcher (i.e. internal and external secondary data).
Financial statement: Is a formal
record of the financial activities and position of a business, person, or other
entity. Relevant financial information is presented in a structured manner and
in a form easy to understand. They typically include basic financial
statements, accompanied by a management discussion and analysis.
Accounting: The process of
identifying, measuring and communicating economic information to permit
informed judgment and decision by the users of the information.
Accountant: Is a
professional person which leads functions accounting such as: audit or
financial data analysis. accountants can either be employed with an accounting
firm, big firm with the section external accounting, or can setting up
individual practice. accountants are granted certificates before national
professional associations, after meet the requirements state special, although
the persons unqualified can still work under other accounting.
Management: The process of
designing and maintaining an environment in which individuals, working together
in groups, efficiently accomplish elected goals. In other words, Management is
the process of planning, organizing, leading, and controlling the efforts of
organization members and of using all other organizational resources to achieve
stated organizational goals.