A study by Huber (1990) shows that, AIS leads to a better coor dination in an organization which, in turn,increases the quality of decision-making. Some studies in accounting show that the effectiveness of AIS depends upon the quality of the output of the information system that can satisfy users' needs. Kim (1998) suggests that the
quality of information generated from AIS is very important for management, in that, the usage of AIS depends on the users’ perception of the quality of information. In turn, the quality of information depends on the characteristics of the information towards the decision-making purposes.