دور نظم المعلومات المحاسبية في ترشيد القرارات الإدارية : دراسة استطلاعية لآراء عينة من العاملين في المصارف الحكومية في مدينة كويه بإقليم كوردستان العراق

الملخص EN

This study aims to identify the role played by the accounting information systems in rationalizing administrative decisions in the government banks in Koya city Kurdistan Region of Iraq from the perspectives of a sample of employees.

In order to achieve the objectives of this study, a survey questionnaire designed in order to collect data.

The questionnaire contains (26) questions, a set of hypotheses presented to discover the correlation between the characteristics of the accounting information systems and the rationalization of administrative decision-making.

The study sample was (65) Employees in administrative positions and at various administrative levels.

A number of findings have been reached.

The most important was the existence of a statistically significant correlation and effect between the accounting information systems and the rationalization of administrative decisions.

The study recommended that the information provided by the accounting information system applied in the banks should be easy to understand, accurate, reliable, and timely.