Decision-making and its role in organizations can be viewed in a number of ways. Kreitner (1999) believes good management can be defined in terms of good coordination of an organization’s employees. Moorhead and Griffin (2000) posit that decision-making is one of the first and crucial steps in management and the criteria of decisionmaking
and its naturevaries in terms of kinds and types. Continuous improvement requires a systematic need for timely,relevant,objective information and analysis (Sayers, 2006). Through accounting, the effects of strategic decisions are more transparent in terms of the impact of decisions on effectiveness and efficiency. AIS enables better analysis and decision-making in the organization, in which it can reduce the cost allocation (G. A. Gordon & Fischer, 2011).