Investigating the attributes that drives the quality of decision-making process in emerging economies

Abstract

This study examines the attributive factors of decision-making process among selected institutions in emerging economies. The researchers used a survey research design to study accounting information quality and its relationship with decision-making approach. The current work was quantitative in nature where purposive and random sampling methods were employed. The sample consists of thirty-seven (37) respondents with a mix percentage of male and female. Results from the study indicated that the quality of accounting information such as accuracy, timeliness, conciseness, relevancy, and reliability significantly aid and determine the decision-making process. From the findings of this study, it can be concluded that the quality of accounting information had a positive and significant impact on decision-making process in public-sector organizations. It was noted that decision-making and traits of financial information are cyclical in nature. They are described as input and output relationship. The study suggests that new initiatives be implemented to improve the predictive value aimed at improving decision-making using accounting information.