(A CASE STUDY NIGERIAN BOTTLING COMPANY PLC, PLANT INDUSTRY ILORIN)
The accounting system is a major qualitative information acquired in almost every organization for and it therefore provides information for the three broad purpose namely as internal reporting to managers for use, in planning and control routine operation and non-routine operation, formulation or major plan and polices and lastly the external reporting to stock-holders, government, debenture holder and other outside parties. Therefore the managers depends largely upon quality and quantity of data received. Thus, information flows in the management information system too by influence the effectiveness of decision making.
According to Hornaren (2014) the question of what accounting system to buy, must focus on how decision and consequent benefit are going to be affected. One must also ask what decision will result from accounting data and what outcome will ensure from decision making. Accounting report, which are financial model or company operations, model are useful because they provide conceptual representation or realities, enabling the decision makers to anticipate and measure the effect of alternative actions. Decision-making is choosing among alternatives it occurs as managers perform their planning and controlling function. A decision model is one, which affect the performance of management planning and controlling functions, but only to extent that management delegate when the model was constructed and implemented the functions. In every organization, the accountants is the quantitative expert, and to retain and improve his status, and also the accountant should be aware of how the mathematical models may improve planning and evaluating the quantitative sources of decision.