The impact of qualitative characteristics of accounting information on the decision-making process in Oman’s food industry

Abstract

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.