ACCA Certification Complete Practice Test 2026

Good information is characterized by several key qualities that ensure it is useful and actionable for decision-making processes. One of those qualities is relevance, meaning the information must pertain directly to the issue at hand or decision being made. Reliability indicates that the information is trustworthy and can be depended upon to be accurate and consistent. Completeness ensures that the information provides a comprehensive perspective so that it does not leave out crucial details that could affect decisions.

Subjectivity, on the other hand, is not considered a quality of good information. Instead, it refers to the influence of personal feelings, tastes, or opinions in interpretations. Subjective information can vary significantly between different individuals and contexts, potentially leading to biases and inconsistencies in decision-making. In contrast, good information should strive to be objective and factual, minimizing the impact of personal bias in order to support sound decision-making. Therefore, the correct answer indicates a quality that does not align with the essential characteristics of effective and reliable information.