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
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. The relevant financial information is offered in a structured and
easy to understand format. they typically
include basic financial statements, accompanied by administrative discuss and
Accounting: is the
process of determine , measure and connect economic information to allow by
hidden judgment and decision from before users of information .
Accountant: Is a
professional person who lead accounting careers 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 awarded certificates before national professional associations,
after meet the special requirements of the state, although the persons
unqualified do not still work under other accounting.
Management: Is the process
to design and preserve the environment in which individuals, work together in
groups, and to achieve the efficiency of the elected objectives.in other words,
management is the planning , organizing ,leading and controlling on
organization members efforts and use all
resources organizational other for achieve declared organization