The quality of accounting information and the usefulness of decision making in the government financial report

In our country, some government agencies have moved towards using accrual accounting principles. Therefore, it seems that the basis used in public accounting can affect financial information and decision-making based on this information, and if selected as a basis for forecasting and budgeting, it will cause major changes in allocation. Resources. This paper seeks to provide a glossary over the quality of information accounting on beneficial decision making. While addressing the historical concepts in the field of information quality accounting, the paper addresses the views associated with this accounting and how it is reported. Accounting measures to measure economic events and generate required financial statements for use by stakeholders. To increase the reflection of accounting figures, the financial statements should be verified by independent auditors. Hence, this financial statement confirms the usefulness of the decision to make a decision. This article is a scientific publication. The method of this research is a post-event type that is in the field of positive accounting research and based on the actual information of financial statements of companies admitted to the Tehran Stock Exchange. The present research is descriptive in terms of method.