Abstract

Providing Accounting information through opportunities play important role to making decisions, and it’s help to promote position of makers’ managerial decisions, and they are able to take advantage of provided information through opportunities if there are multiplicity of evaluation methods and contradiction of results, such as when preparing investment budgets will be there several evaluation methods of projects, whereas these methods give us result showing that a one a project is better than other projects, this means each of these methods give different result for result of other method and this what is known (Fuzzy Theory), and it’s taking place in the case of imperfection of information and blurring it, especially with financial information, whereas this theory provides biggest usefulness of accounting information to support views of makers’ managerial decisions if there contradiction of evaluation results and consequently reaching sound decisions. The research problem concerns with impact of fuzzy theory in supporting opinions of makers managerial decisions in process of decision-making, so the research aims to specify impact of fuzzy on quality of managerial decisions, as well as study and analysis of the thought and the concept of managerial decision-making process, logic, and role of theory in managerial decision-making, in addition to model building for evaluation and decision-making under state. The research has adopted practical study to test research hypothesis of a situation facing decision-makers about granting of credit for one of three companies through adoption of strategies to assess the indicators related to aspects of evaluation. The research has got to a set of conclusions, mainly the possibility of employing the theory in various forms of decisions at all levels, whether at the level of operational management or high management of all kinds, whether investment decisions, credit decisions or decisions of profits distribution, moreover it using theory makes decision makers far from personal bias in their decisions and that unification of measurement units for problem making-decision make possible to know tangible value of each decision, whereas the measurement through using different units of measurement would give wrong results, also theory it is possible give more accurate predictions, and the study has provided appropriate recommendations according to conclusions that have been reached.

DOI:10.52113/6/2015-5-1/1-57