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Mohammed, M.M. (2024). The importance of accounting information in management decision making process (Unpublished master thesis). Sakarya University In the field of accounting, economic information is of great interest, meaning that accounting information plays an important part in the economic bookkeeping/registration system in general, but also in the economic information system, especially for decision-making necessary for the business. Accounting is a method for recording and reporting financial transactions between individuals, businesses, governments, and other organizations. (stakeholders). Although accounting information is available for a wide range of users—stakeholders (managers, employees, suppliers, customers, financial creditors, the government and its institutions, the public, the media, etc.), the investors (shareholders) are recognized as the privileged users of accounting information. Accounting information is produced by specialized structures, organized within the enterprise in the form of distinct functional compartments or outside the unit as independent legal entities, as well as certified freelancers whose principal activity is to obtain this accounting information. According to some authors, 46–50% of the economic information is provided by accounting. The field research puts into practice the theoretical framework covered in earlier chapters. An applied research of joint stock businesses in the three governorates of Erbil, Duhok, and Sulaymani, Bardarash and Aqra is being conducted with the purpose of demonstrating the relevance of accounting information in administrative decision-making. Through the ready statistical program (SPSS), the forms were distributed, downloaded, and analyzed using the descriptive analytical approach. The study sample of 153 workers from government departments and public corporations was chosen using the comprehensive survey technique as one of the statistical methods utilized to be representative of the study population in compliance with the principles of scientific research in choosing samples. The questionnaire was issued to the company's managers, unit managers, and accountants. The study sample consisted of 153 persons, and the questionnaire was distributed to them by e-mail. The questionnaire contained several questions, and after it was distributed to a group of experts from the teaching staff who hold academic titles, the final form of the questionnaire was reached, and it contained 21 questions about the research variables and was distributed to a large number of individuals through the electronic method. The study employed a stratified random sampling approach to select 153 accounting firms in Erbil, Duhok, and Sulaymani, Bardarash and Aqra, for a survey. The sample was distributed evenly among five regions, ensuring representativeness. Descriptive analysis of the responses revealed strong consensus on the importance of financial reports in decision-making, with 91.5% affirming their necessity. Additionally, 92.2% viewed information as a strategic asset, highlighting its role in strategic decision-making. Regular use of monthly financial reports was common, with 74.5% of participants indicating reliance on them. The study also found that accurate, timely information significantly influences decision-making, with 87.6% agreeing on its importance. A high correlation between the importance of accounting information and decision-making was observed, supporting the study's hypothesis. Regression analysis further confirmed the significant impact of accounting information on decision-making processes within the firms surveyed. In conclusion, this study underscores the critical role of accounting information in enhancing decision-making processes within companies. The findings demonstrate significant correlations between the importance of accounting data and its impact on managerial decisions. Differences in the valuation of this information across offices highlight the need for tailored strategies to optimize its use. Companies should consider these insights to improve decision-making efficiency and competitive advantage. Future research should explore these variables further to refine and enhance management practices within various organizational contexts. Keywords: Cost Accounting, Financial Data, Butterfield, Manger.