Author(s): Hasan Talib Hashim
Information as a factor in the existence of organizations is revealed in the insight and prolongation of practical advantages. However, managing information with sound and virtuous quality has become necessary. This paper investigates the influence of management and information quality in accounting information systems (AIS) for small and medium enterprises (SMEs) for decision-making and their use/usefulness by users. A questionnaire was sent to companies listed on the Iraq Stock Exchange. Random sampling was primarily conducted by selection. There were 336 survey questionnaires distributed, but 316 correct answers were used in the review process, resulting in a response rate of 0.94 percent. An analytical and deductive description based on PASW's Vision 18 statistical software was developed to verify the hypotheses. According to the results, the quality of information affects decision-making and the use and utility of accounting information. However, it is imperative to note that information management only affects the ability to make better and more informed decisions. This requirement arises since these results are based on examining small and medium-sized companies and, therefore, can only be generalized to a few companies and establishments of this style.