Strategic decision processes and the design of accounting information systems: Conceptual linkages

Abstract Although the literature on accounting systems has traditionally concentrated on the inputs and outputs of decision making, the decision process itself must also be considered if an information system is to be of maximum value. Therefore, in this paper we address the issue of designing accounting information systems which provide information in order to facilitate the decision making process . More specifically, we will explore the conceptual links between the strategic decision process and the specific information needed to facilitate such a process. In developing these links we draw heavily from the research on strategic decision processes; coupling that body of research with accounting theory allows the specification of design desiderata for accounting information systems.