Analyzing the Influence of Accounting Data on Management Decisions

This report presents an applied business research study focused on the impact of accounting data and auditing on organizational design, management decisions, and employee behavior, using Coco-Cola Amatil as a case study. The research investigates how accounting data influences organizational performance and profitability, emphasizing the importance of accurate financial data for internal and external stakeholders. The study employs a qualitative research approach, collecting data through questionnaires administered to employees of the manufacturing company. The report explores the research problem, reviews relevant literature, details the research methodology, presents the findings, and offers recommendations. The analysis highlights the significance of accounting data in supporting management decision-making, enhancing organizational structure, and fostering employee engagement, ultimately contributing to improved business outcomes. The research underscores the importance of accurate accounting data systems in supporting organizational plans, increasing performance, and adapting to changing business environments.

Applied business research

Contents
Applied business research...............................................................................................................1
Executive Summary.........................................................................................................................3
Introduction......................................................................................................................................4
Research problem............................................................................................................................5
Literature review..............................................................................................................................7
Research methodology...................................................................................................................12
Questionnaire.................................................................................................................................14
Referencing....................................................................................................................................15
Appendix........................................................................................................................................18

Executive Summary
The main purpose of this study is to analyse the impact of the accounting data which is
imposed by the managers of the company on the organisation so as to support the accounting
data system. As in the current world, it is important for the organisation to provide the best data
about accounting so that the best organisational performance can be achieved. The accounting
data in the current world is used to analyse the performance of the organisation so that future
strategies can be made to enhance the performance of the organisation. While this is seen that
accounting data is necessary to understand the financial data of the company so that the
expenditure that is not needed to be made by the company can be reduced or eliminated. The
purpose of this research is to analyse the effect of the accounting data on the management
decision and the organisational performance while the impact of accounting data on ensuring
the behaviour of individuals and the groups would be analysed. The research has been done by
surveying the employees of the manufacturing company named Coco-cola Amatil which is one
of the largest bottling units of the coca-cola. The questionnaire approach has been used by the
researcher to analyse the impact of the accounting data on the performance of the organisation
as well as the employee’s performance. The research that has been done in this is qualitative
research where the primary source of collection of data is used to collect the data . While the
recommendation that is received from conducting the research specifies the importance of the
accounting data and auditing which are used by the company to analyse the performance of the
company and to consider the importance of the employee engagement in the performance. Hence
by using accounting data systems, the management of the company obtains the useful data that
helps them to use the decision making strategy for enhancing the performance of the company.

Introduction
In the current world of the global economic development it is characterised that the rapid
changes that are made in the production process, market competition rallied to the unethical
practices of the business to manipulate the accounting data that affects the accounting data .
While the accounting data is considered as the language that is used by the business
organisation for recording the financial data of the company, evaluation of the economic events
that happens in the company and the transactions that affects the performance of the company
and also impacts the employees efficiency (Cohen and et. al., 2018). The accounting data is
considered as the process which helps in processing all the documents of the business financial
performance which are related to the capital expenditure of the company, investment decision of
the company and the financial performance of the company. The financial data helps the
internal as well as the external business users or the stakeholders of the company to analyse the
effect of the efficiency of the organisation financial performance. Hence this is important for the
company to analyse the impact of the financial performance on the company and to provide
accurate financial data to the user of the so that stakeholders of the company are able to make
the best investment decision for the same. The accounting data of the company is not only
necessary for evaluating the past and the present of the company but are also related to the
companies’ future planning options (Collier, 2015). While the external results are mean to be
compared with the company’s overall performance and the budget performance and the
discrepancies that are found in the actual and the budget performance of the company.
This is seen that the management of an organisation uses both the financial and the non-financial
data to make an effective decision so that helps them in achieving the goals of the company.
This is seen that the financial performance data that is used by the management accountant
helps in enhancing the sales of the company and also helps in calculating the profits of the
company through which the structure of the organisation can be organised. While the decision-
making practice of the company includes the alternative course of the actions that the company
can take to make a cognitive decision to alter the structure of the company (Do and et.al., 2018).
While making a decision is considered to be one of the clear course of the action which the
company has to follow. This is seen that the accounting data assist the management of the
company to make the decision to alter the organisational structure as per the requirement. Also,

the auditing process helps the company to analyse whether the accounting entries show the true
affair of views of the financial data of the company.
The present research analysis would showcase the what is the impact of the accounting data and
auditing on the performance and the design of the company which helps in ensuring the
performance of the group (Esparza-Aguilar and et. al., 2016). Where the case of Coco-Cola
Amatil would be considered as one of the elementary cases where the accounting data would be
analysed and the how it performs accounting data on the organisation project of Coco-Cola
Amatil would be considered.
Research problem
The decision making in the organisation is considered to be one of the main function of
the administration of the company. Hence for making various decisions, the organisation uses the
analysis of the financial data so that relevant decision can be made by the organisation for
achieving the objective of achieving maximum profits. This is seen that any manager that is
adopted by the company to take the decision for the betterment of the company and the
stakeholders that are related to the company. In the current world of the doing business, it is seen
that use of accounting data is considered to be indispensable for making a decision regarding the
future of the business. Hence the problem that lies here is about the quality and the validity of the
data which is considered to be the main issue that impacts the decision making of the company
(Fagbemi and Olaoye, 2016). The purpose of using the accounting data is to minimise the risk,
failure and to formulate the strategy to define the profitability of the company as well as ensuring
the behaviour of the employees of the company. This is seen that the accountants of the company
generate inaccurate accounting data for the company and hence result in the failure of the
organisation. So this is considered to be one of the main research problems that are faced by the
company. This is seen that there are various cases where the accounting professional rejected to
use the accounting data for achieving the desired goal by the company (Abduljalil and
Zainuddin, 2015). Hence these problems that are faced by the company and the manager’s results
in inaccurate decision making by the managers of the company and also lead to the inaccurate
organisational structure which in result affects the company’s profitability at a greater amount.
This is also seen that the different strategies of the accounting data system help in
supporting the organisational plans, these help the company to increase the performance of the
company as well as helps in creating a better organisational structure (Feeney and Pierce, 2016).

This is seen that if the company introduces an accurate accounting data system in its system
then it will result in increasing the corporate culture and would make it more flexible. This
would help the organisation to face the changing business environment more easily and
profitably. This is considered as the system of the organisation which uses the financial data of
the company and also helps in combining the accounting technique in a more accurate way so
that they are able to make the accurate prediction of the financial performance of the company.
This is important for the manager of the company to develop a high-quality data system so that
organisation structure design can be more accurate and the behaviour of the employees of the
company can be described as per the requirements (Gillett, 2016). Hence it is important for the
company to use the pertinent quality of accounting data so that proper decision can be made by
the company to maximise the profitability and to enhance the organisational structure. While this
has been seen that most of the organisations nowadays are spending more on the accounting data
system so that they are able to increase the profitability of the company. This is analysed by the
various researcher that the accounting system helps in providing data to various stakeholders
through which the company takes they take the investment decision (Blums and Weigand, 2016).
As the main purpose of the accounting data is to give the analysis of the profit and loss statement
of the company.
While the audit report that is provided by the auditor of the company helps the investors,
suppliers, buyers and the bankers to analyse various decisions that are taken by the company
which relates to the managerial decisions as well as the accounting decisions of the company.
Accounting is considered to be one of the important consideration where the managers take the
accounting decision which relates to the company's financial data that is available to the user.
The main aim of the accounting data system is to deliver the necessary data to the managers
which are associated with the decision making strategy for the organisation's structure (Guragai
and et. al., 2015). While this data that is provided to the manager helps in performing the
responsibilities in a more effective and efficient way. as this is seen in the case of Coco-Cola
Amatil that the managers of the company are focusing on the financial data that is available to
them so that they are able to make the decisions that help them in managing the organisational
structure more impactfully. While the company has also implemented one of the most important
financial decision which helps in analysing the behaviour of the employees towards the
company.

While addressing the research the main aim of the research that was considered was “The
effect of accounting data and auditing on the design of the organisation, and on ensuing
behaviour of individuals and groups – A case of Coco-Cola Amatil”
Also, some of the other objectives that were taken into consideration were:
 To analyse the concept of accounting data and auditing within the organisation
 To showcase consequence of the accounting data system of the organisational
performance.
 To considere the link between the accounting data system and profitability of the
company.
The questions that this research would answer are as follows:
 What is the meaning of accounting data and auditing in the organisation?
 What are the various effect of the accounting data system on organisational performance?
 What are the effects of an accounting data system on the design of organisational
structure?
Literature review
The accounting data system is measured as the system which helps the company to
accumulate the data from the entities various subsystems. This system is traditionally focused
on the collection of the financial data of the company and also emphasises on the company’s
management decisions (Hair and et. al., 2017). It is seen that the data that is provided by the
company is used by the externals source and the internal sources such as the investors, creditors,
managers, employees, bankers and other partners of the companies. According to Booth, 2018,
accounting data system is more commonly concerned with the monetary as well as the non-
financial data which helps the company to understand the financial decision more easily. While
this is seen that the organisation uses various sources of accounting data systems in the
organisation such as the software tools which are provided by the vendors which include Oracle,
SAP and the Microsoft as the business process software for the company. This software helps in
maintaining the financial data for the company and also help the company to attain the
managerial decision so that the future of the business can be predicted.
Accounting data is considered as the key component in a most managerial decision
where the management takes the action to design the organisational structure. This is seen that
management of the company takes the decision of billions based on the performance of the

financial condition of the company (Hiramatsu, 2018). So basically accounting is considered as
the measurement and the communication system which helps the stakeholders of the company to
know the economic and the social data through which the users take the decision which helps in
permitting the judgement and decisions leading to an optimum allocation of the financial
information of the company and through this organisation is able to identify the behaviour of the
employees working for them. According to Fess and the Niswonger, this is seen that the
accounting is considered as the process of identifying, interactive and calculating the economic
data of the company which would help in permitting an informed judgement (Huerta and Jensen,
2017). This is seen that there is various accounting data that is given by the GAAP, which helps
the organisation to consider different accounting solution for the same. This accounting data
plan helps the users to identify and plan the operations and the structure of the company.
In the context of Coco-Cola Amatil, the company has imposed the accounting data
system in its inventory management process. They have adopted the various data and technical
data through which they control the inventory of the bottles and also analyse the employee's
efficiency through this process (Keith and et. al., 2019). Also, the company has analysed its
production capacity by the accounting data system. While the company has implemented the
employee's workflow tool to check whether the employees of the organisation are doing the
required job efficiently and whether the employees are achieving the target that is set by the
managers of the company. Through the implementation of the accounting data system, the
managers of the company are able to capture the qualitative and the non-qualitative data which
helps in concerning the economic events of the company and these also help in reporting the
data system through the financial statements.
The accounting data system that is adopted by the company helps in if the financial
statement to the company which are considered to be accurate as this data are processed by the
software of the company through the process of entering the data to the software (Khairi and
Baridwan, 2015). These are the written report that helps in summarising the financial
transactions and the status of the business through which the investors and the other stakeholders
of the company take the decision (Zakaria, Ilias and Wahab, 2017). The data that is generated
through the financial data system helps in designing the companies structure as the manager of
the company are able to describe the financial performance of the company and are able to take
the strategical decision for the same.

This accounting data system helps the company to understand the choice that is made by
the managers of the company and these decisions, in turn, impacts the company’s profitability
and hence this can be said that the company’s profit is dependent on the accounting data system
(Kimmel and et.al., 2016). As this is seen that the accounting data system helps managers of the
company showcase the correct data of the company’s financial statement hence this helps the
company to make the decision which helps in increasing the profitability of the company.
According to various researchers, this is seen that the decision making is a process which helps
the management of the company to take various alternative decisions which are thought to fulfil
the objectives of the decision making and providing various alternatives to the company to
process the data . This process is made up of the process of thinking, acting and decision
making.
According to Onaolapo, 2012, the Accounting data system tools which are used by the financial
department of the company enhance the organisational effectiveness and the also shows the
strong relationship between the accounting data and the organisation design, while this also
showcases the difference of the employee's behaviour. This means to access to the accounting
data which helps in the leading to the organisational effectiveness. This is seen that the internal
control system has the role of managing the organisation and implementing an internal control
system. The function of the accounting data system is to provide the company and the
manager's process data through which they are able to take the decisions (Laudon and Laudon,
2016). While the good data system that is provided by the accounting data system provides
efficiency, consistency to the organisation. Accounting data should be efficient and the effects
through which the company is able to give the correct and consistent data to the users as and
when demanded by them. This is seen that a good accounting data system has data to which can
be used by the users as and when demanded by the internal and the external users of the
company. The data that is provided by the accounting data system is considered to be accurate
and complete as the management of the company uses various accounting software for the same.
While these are the standard software that is made and hence these are automatically having the
compliance with the law which helps the organisation to have compliance within the
organisation. These also comply with the regulations and the agreement which the user's process
and through which the internal policies and the external policies of the company are defined
(Libby, 2017). This is concerned with the protection and the sensitive accounting data which

are processed by the unauthorised disclosure practices. Hence these can be protected through the
process of the auditing and assurance as in this process various internal auditing practice would
be implemented by the company through which the unauthorised practice of the company would
be eliminated.
While this is seen that the term profitability of the company
is referred to as the ability of the company to make the profits
over a long period. This is seen that the various philosophers
have defined the different definition of the term profitability
of the business (Warren Jr and et. al., 2015). While the term
profitability has various perceptions which are referred by
the proprietor, accountants, banking and investors. This is seen that the profit of the company is
sometimes considered to be the return that is accruing to the shareholders of the company. While
this is seen that the term profitability according to the accountants is referred to the income
excess of the revenue which is realised over and above the cost of the company's manufacturing
and other operating expenses. This is seen that the term profitability is considered as the real
measure that helps in measuring the return of the funds that are invested by the company (Liu,
Hsu and Yen, 2018). This is measured in accordance with the market share of the company and
the valuation that the company has in the market. Also, the company's profitability ratios are
helpful for the company to analyse the profitability through the various sources. While various
software's helps the company to have a ratio analysis done automatically through the data that is
processed in them. As this data is very useful to the company and hence the company can have
an accurate analysis of the ratios through the process of the accounting data system. Hence the
data that is processed by the company enables them to have the accounting data technology
which would give the reports that would help the interested parties to the make the decision by

analysing the data (Maskell, Baggaley and Grasso, 2016). This also helps the company have an
analysis which helps in improving the usage of the financial data . While with the help of this
data the company would be able to take various alternative decisions. The report that is generated
by the company helps in making the data more reliable.
In the organisation, this
seen that the accounting data system is very
useful tools and this helps the company
to link the profitability with the data that is
available to them. The accounting data of the companies become easier by using such data
system tools which helps in making a faster decision regarding the financial requirements of the
company (Mirzaey, Jamshidi and Hojatpour, 2017). This is seen that the accounting data system
help the company to provide accurate and error-free data which helps the company to grow and
have great profitability. The accounting data system has an advantage which specifies that the
data that is provided to them are error-free, also this data helps the company to have the data
more accurately. The data is processed in the accounting data system in electronic form and is
considered to be automatic which does not have a data collection and computing error (Pirayesh,
Forouzandeh and Louie, 2018). This is seen that the data I automatically processed in the
accounting data tool through which the time of the managers and various accounting employees
is saved. While in the accounting data system the measurement method of the company the has
to be developed which includes the historical cost-based values, replacement value or the market
value. In this system, the various measurement model is used by the company to complement the
other accounting methods that are used (Vasarhelyi, Kogan and Tuttle, 2015). the accounting
system helps the company to have accounting data reflect the historical cost and the present
value factor. In this different accounting, values form the different historical cost accounting and
help in measuring the fair value of the financial based cost management system (Prasad and
Green, 2015). Hence this has a direct relationship with the profitability of the company. this is

important for the company to have an accounting data system that helps the company to have an
internal control system through which the high profitability can be achieved by the company.
Hence this is considered that the accounting data refers to verification of the legality of
the accounting data and is considered to be authentic and accurate. Examination of the business
activity accounting helps the financial revenue and expenditure that is carried out by the post
supervision (Stenfelt and et. al., 2016). While this is seen that it is important for the company to
analyse the effect of the accounting data system on the design of the organisation. This study
identifies the effectiveness of the accounting data system and also identifies various aspects of
the company which is better for the decision making of the company structural design.
Research methodology
This is considered as the study through which the researcher of the company identifies the
research and collects the data for the research to be done (Susanto, 2016). Here the researcher
has used the research design, sampling and population that has been identified by the researcher
to conduct the research. While this was seen that the instrument for the data collection was
described in the report more critically.
Hence the design of the research was based on the descriptive survey where the researcher
investigated accounting data system and the performance of the organisation in the selected
Coco-Cola Amatil (Susanto, 2017). While the descriptive design of the research is used to
describe the population of the study and the recommendations that are provided by the
population can be easily understood through this process. Also, the study used the data
questionnaire form to collect the data which was related to the research. Hence for making the
research more viable, it is seen that the qualitative and the quantitative research methods were
used. Also, the researcher used the primary data for the collection of data as this is considered to
be one of the most important data for the company to consider (Taiwo, 2016). While for
conducting the research the around 50 employees of the company were taken into consideration
and the data about the accounting data system was gathered through them. while for providing
the answers to the research questions and the data that is generated through the data which is
provided by the sample the questionnaire approach was adopted by the researcher.
While the level of accuracy in this study is proposed to be proportionate with the
availability of the data that was available with the selected company (Uyar, Gungormus and
Kuzey, 2017). however, it is noted in this research that the drawbacks are not considered to be