How far the media of managerial accounting can percept the expectations of current and prospective investors in rationalizing credit and investment decisions: Field study in KSA

The study aims at identifying the contribution of media management accounting in rationalizing credit and making investment decisions. Results of the study indicate that management accounting contributes in rationalizing credit and investment decisions and its stages represented by planning, negotiating, completion and integration, identification and estimation of the merge- related results. The study recommends the need for further attention to the role of management accounting and its tools. In addition, management accounting itself should take the results of this study into consideration as a guide offering them assistance and guidance when performing their functions.