Qualitative Characteristics of Accounting Information : A Study on Mobile Telecommunication Companies in Bangladesh

The present study examines the qualitative characteristics of accounting information produced by Accounting Information Systems of the selected mobile telecommunication companies. Accounting Information Systems provide accounting information through financial statement which supports to all levels of management such as operational level, middle level and top level management in taking effective decisions. Accounting Information Systems is considered as an important subsystem by all organizations for supporting their business operations. Every business organization has different users such as internal and external. Internal users consist of different levels of management and the employees and external users are shareholders, creditors, prospective investors, government etc. Every business organization has systems for providing financial information to the various interested users. The information produced by the Accounting Information Systems of the selected mobile telecommunication companies is made available to all users so that they can use the financial information for necessary decision making. Decision makers generally use some information which helps them to arrive at a correct decision. Different information is used by different decision makers. The study shows that the qualitative characteristic of accounting information produced by Accounting Information Systems is moderately satisfactory. Every company should ensure the qualitative characteristics of accounting information produced by Accounting Information Systems for decision making process and to achieve their specific goals