AIS is required by the managers at all levels in the process of planning, controlling and making short-term and long-term decisions. In short-term decision-making, managers needs to look into both fixed and variable costs while long-term decisions are made by the top-level executives for the future course of action. Accounting information is
not likely to be useful for every decision problem because it has specific advantages and disadvantages. Managers often consider that accounting information provided is not very useful for decision-making and they would like to have better information (Sullivan and Smith, 1993).