3. Problem of the Study
The purpose of this study is to see relationship between Accounting Information System and
Decision making in four and five – star Jodhpur hotels, AIS is required by the managers at all
levels has to Planning, Controlling and make short term and long term decisions. Short term
decision-making needs cost data both fixed and variable costs, Long-term decisions are made
by the top-level executives for the future course of action. The managers at various levels are
in need of certain type of AIS. And the question that mentions here is how the AIS impact in
planning, controlling and decision making managers in four and five-star hotels. Accounting
information is not likely to be useful for every decision problem, because it has specific
advantages and disadvantages. Managers often consider the management accounting
information that is provided as not very useful for decision-making and they would like to
have better information (Karmarkar et al., 1990; Sullivan and Smith, 1993).