Due to the nature of difference of accounting systems according to the nature of the activity, so it also
reflects on the appropriateness of the outputs of those systems for its information users. According to the above,
the following factors are what fall under this standard:
a. Predictability
b. Feedback
c. Time appropriateness.
Regarding the first factor, which is predictability, it is linked to the ability of the decision maker to
reach genuine possibilities about the events' results that were measured by the accounting informationsystem.
This is mainly linked to the accounting measurements methods and tools nature, and other various accounting
policies that enable the activation of predictability in the accounting information produced by the system.
On the other hand, regarding the second factor, which is feedback, it is linked to the ability of the
genuine predictions that have been made in the past, and the ability to be guided by prediction in order to reach
future expectations. In other words, finding an objective connection between the past and the future in a way that
enhance to support the decision maker with future information derived from its source. This will enhance the
factor of validating the authenticity of the information provided by the system.
As for the last factor, which is the time appropriateness, it is considered as the most important factor
among the whole three factors because of its role in showing the importance of the applied accounting
information system in the project by the system's ability to connect between the efficiency of the accounting staff
and its efficient ability to deliver the information to its users in a timely manner. Here, it is important to ensure to
connect between the nature of the information and the decision patterns in a way that ensure the achievement of
different information and for different purposes, so the benefit from the information could be stand out clearly
and influentially in the decision nature. Also, it is worth pointing out that this feature, not only its connection to
the disclosure of the system's information, but this streamlined process represents an aspect to measure the
economic events in the system. In addition, this process is main and important, and has the direct impact on
delivering accounting information to the decision makers in the right time.