The role of accounting information in improving the empowerment and its impact on the rationalization of investment decisions

	The role of accounting information in improving the empowerment and its impact on the rationalization of investment decisions
Tikrit Journal For Administration & Economics Sciences
Article 1, Volume 2, Issue 42, 2018, Pages 69-81
Abstract
Empowerment is an inevitable result of scientific foundations and rules. The most important of these rules is sharing thought and making information available. In recent years, the concepts that govern the work of administrations have changed. The problem facing the departments is how to manage the continuous change that takes place within the company while gaining increasing experience in the midst of continuous external variables. The idea of employing information in the administration has developed a great development, especially in the field of investment. Investment decision-making must be done in a manner that achieves the integration of the vision so as to ensure the integration of the social, economic and environmental aspects. The fact that accounting information is the product of operations is a tool for evaluating performance. This information should have key characteristics such as appropriateness, reliability and sub-parity as comparability as well as consistency and consistency. Effectiveness in achieving objectives and efficiency in use and productivity depends on enabling opportunities that improve Performance based on the availability of appropriate and necessary information. Empowerment is increasingly focused on factors that help the community to succeed and progress through increased skills and access to productive resources and an improved enabling and institutional environment to help the community build its capacity and make investment decisions that can be utilized in the process of economic growth and development. Therefore, the management seeks to use all the information effectively including accounting and in line with the level of empowerment of the decision maker. That is, empowerment is the infrastructure for the application of successful management and the fact that accounting information is the key to the formulation of policies and at the same time associated with the rest of the information logical relations and interaction and integration with each other, so that information is the cornerstone of the cornerstone in the adoption of rational investment decisions.

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