CRITICAL REVIEW

ARTICLE REVIEWED:
ACCOUNTING INFORMATION AS AN AID TO MANAGEMENT DECISION
MAKING

REVIEWER:
NI WAYAN SARASATI PRAMUDIA WANAMI PUTRI (1506305079)
PUTU SHANDYA MAHARANI (1506305117)
PUTU DESY PIRDAYANTI (1506305125)

FACULTY OF ECONOMY AND BUSINESS

UDAYANA UNIVERSITY
2018
 Title Accounting Information As an Aid to Management Decision Making
Journal International Journal of Management and Social Science Research
Volume & Pages Volume 1
Year December 2012
Writer Siyanbola, Trimisiu Tunji
Reviewer Sarasati , Desy and Shandya
Reviewed Data April 19, 2018

A. Summary
This study is the analysis of accounting information as an aid to management decision
making. A survey research design was adopted in which fifty workers, of a typical
manufacturing company, were used and data were collected using questionnaire. Four
research hypotheses were raised and tested; while the demographic information of the
respondents were analysed using simple percentage, the hypotheses were tested using t-test
statistic at a significant level of 5%. The testing of the hypotheses revealed that accounting
information has effects on management decision; There is a significant relationship between
the perception of employees and accounting information; There is a significant relationship
between time factor and accounting information; Accounting information has effects on the
company’s performance. Based on the findings it was recommended that companies should
employ professional accountant in order to provide valuable information and keep accurate
record of their accounts.

B. Strength of this Article

1. The author could explain the purpose of this article.
The purpose of this article is to see the need for accounting information to any
business organization and how it aids in management decision making. This
explanation makes readers more understand to read this article.
2. Authors provide hypothesis
The hypothesis that the author include in the research, could help a better
understanding. As we know, not every international journal including hypothesis in
their research
 3. The research uses many literature and or journal.
This journal use a lot of literature sources which make the data will be accurate and
prove that the journal supported by valid sources. Our group could be able to say so
because the author use around 22 journals and literature review to support his
research. Authors also be able to relate every sentences into a nice paragraph and
make the readers willing to read it until the end of the paragraph.
4. Easy to Understand
For an English Journal, this journal is easy to understand especially for a non native
English speaker.
C. Things to be Improve
1. Authors should not mention questions on the literature review.
2. Authors do not mention the limitation of their research.