اثر منهج اتخاذ القرارات على مستخدمي القوائم المالية وجودة المعلومات المحاسبية

Abstract

Regarding the development occurred in Accounting thinking and the attention of the Conceptual Framework for Accounting theory, the need for deeply studying the role of Accounting theory approachesin preparing the requirement of those who use Financial statements as far as the information, its quality and the reflection of this on their behavior and decision, such a need has appeared. The present research tacklesone of these approaches i.e. that of decision making to show its effect on the behavior of the financial statements Users and the quality of Accounting information throughout understandingthe relationship betweenthis curriculum and the quality of the Accounting information, and the level “degree” of revealing which those Users require to rationalize their decisions.