期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：2
页码：1-11
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Planning and controlling are the primary functions of management. Accounting information is the key input that helps the management in the planning and controlling process and makes appropriate decisions concerning the firm. The management plans and develops the future vision of the operations to be performed and put the firm objectives in short and long term. But in order to develop achievable plans, the Department needs effective AIS that provide the appropriate information to assist management in the planning process..
关键词：Accounting Information System;Planning Process;Control Processes
