Russell Ackoff explains why he disagrees with the five assumptions about the decisions management information system (MIS) designers make. A management information system collects process and stores data. It is more than just the software used by accountants and managers to come to the optimal decision. The MIS is consists of the people who use the system, the technology to process data and the relationships between them. The article Ackoff’s Management Information System, which are, (1) the amount of relevant information from a MIS a manger needs to make a decision is the most important deficiency, (2) managers know what information they need, (3) the decision making process improves with the information the manager needs, (4) more information…show more content… Ackoff and I both disagree with this assumption. Managers should know how the MIS works not just how to use it. If they understand how the system works then they will be able to evaluate the system. Knowing how the system works the manager can determine if they need an upgraded system, or if their system has flaws. If the system malfunctions, the manager can explain the malfunction to IT and maybe shorten the time it will take IT to fix it. Therefore, saving the managers valuable time and money.
This article was written when management information systems was a young concept. Since then many things have changed and have to be taken into account to reflect today’s digital global society. Not only should managers know how to use their informational software but they should know the inter workings of the software. This software should be able to analyze the past decisions and the process that went into making those decisions. The MIS should be able to record and analyze the information and steps that went onto previous decisions, whether they were good or bad decisions. Mangers should utilize the employees under him and have confidence that they will be able to filter the information needed to reach an optimal decision. Department managers should work together to provide the top managers with the most current information. Therefore, if top management is given the information they…show more content… They focused on core values, core services and core competencies. The research shows the CPAs must adapt quickly to the ever changing political, economic, social, technological, human resources, and regulatory forces. “CPAs become facilitators of change through the ability to identify, select, and maximize the use of technological developments, not only through automation of manual processes, but also through new ways of working. CPAs utilize technology, not for technology sake, but when it can be leveraged to enhance performance and produce measurable results.” (CPA Vision Project). CPAs will need to interpret financial and non-financial information and be able to keep up with the changing in technologically to provide management relevant information for