أثر مشاركة العاملين في مرونة نظم المعلومات المحاسبية

الملخص EN

This research aims to demonstrate the impact of employee Involvement and its chosen dimensions on the flexibility of accounting information systems in the research sample units.

The research sample consisted of (145) employees occupying the positions of (general manager, director of administration, financial director, director of internal auditing, department head) in a number of government units operating in Basra Governorate.

The results showed that there is a degree of positive and significant impact of employee Involvement with its dimensions (empowerment - Team Orientation - capacity development) in the flexibility of accounting information systems.

As for the most important recommendations, it was stated that organizations working in various sectors should pay attention to the issue of employee Involvement, especially its dimensions (empowerment Team Orientation - capacity development) because of their important impact on the organization in general and on the flexibility of accounting information systems in particular, as proven by the field results of the current research.