The Anthony and Simon framework is one of the foundational models for understanding Management Information Systems (MIS) and the decision-making process within organizations. It provides a structured approach to categorize managerial activities and link them with information needs, decision types, and levels of management, making it a key tool for managers in aligning information systems with organizational goals. The framework was developed by Robert Anthony and Herbert Simon, two pioneers in management theory and decision sciences, and emphasizes how managers at different levels make decisions and the types of information they require. According to the Anthony and Simon framework, management is broadly divided into three hierarchical levels: strategic management, tactical or middle management, and operational management. Each level corresponds to specific managerial functions, decision-making responsibilities, and information requirements. At the strategic level, top management is primarily responsible for long-term planning and policy decisions that determine the direction of the organization. Decisions at this level are unstructured and non-routine, often involving high uncertainty and requiring judgment and intuition. Information needed at this level is generally external, qualitative, and aggregated, such as market trends, economic forecasts, competitor analysis, and regulatory changes. MIS designed for top management, often referred to as Executive Information Systems (EIS), focuses on summarizing and synthesizing large volumes of internal and external data into dashboards, reports, and visualizations that support strategic decision-making. At the tactical or middle management level, managers focus on translating strategic objectives into medium-term plans and programs. This level deals with semi-structured decisions that require some analysis but also depend on managerial judgment. Tactical decisions often involve allocating resources, coordinating departments, and monitoring performance against plans. The information needed here is both internal and operational, often quantitative and periodic, such as sales reports, budget variance analyses, and departmental performance indicators. Management Information Systems at this level, called Management Reporting Systems (MRS), provide summarized