ABSTRACT. The paper generates insights about the linkages between the exploitation of inside information on capital markets, the integration of organizational information, the use of accounting information, the relationship between information asymmetry and cost of capital, and the computer-based aspects of an organization’s information system. The findings of this study have implications for the evolution of information systems models, the accountant’s relationship to the information system, and the role and utilization of accounting information in decision-making strategies and processes. pp. 188–193
JEL: M41, L15, G14

Keywords: accounting information, decision-making, strategy, process