摘要:This paper presents the results of the primary research regarding management relations towards accounting information that is used in the business decision making process applied in manufacturing companies of the Tuzla Canton (here on:"TC”). The research commences from the fact that the interaction between accounting function organization quality and business decision making is important,because it has direct effect on applied practice when managing operating performances of a company. Taking into consideration management relations towards accounting information in the decision making process,dysfunctional areas within accounting function organization segments are identified. This opens up possibilities to affect modernization of the performance management through the process of redesign of those dysfunctional areas. According to our knowledge,similar research has not been conducted on the area of B&H manufacturing companies' operations.