Final answer:
The accounting principle in question ensures that an accounting information system provides useful, understandable, timely, and pertinent information, which reflects a good reporting structure.
Step-by-step explanation:
The accounting principle that prescribes an accounting information system to report useful, understandable, timely, and pertinent information for effective decision-making is adherence to the characteristics of a good reporting structure.
A good reporting structure is one that relays factual information and answers key questions such as who, what, when, where, why, and how. This is essential for any accounting system because it ensures that the information is not only highly adaptable but also easy to interpret and communicate, and is capable of dealing with large scale processes.
The relevance principle states that accounting information should be capable of making a difference in decision-making by being timely, predictive, and feedback-oriented.