جودة المعلومات المحاسبية و دورها في ترشيد القرارات التمويلية : دراسة ميدانية على عينة من المصارف العاملة بولاية الخرطوم

الملخص EN

The study dealt with the quality of accounting information and its role in rationalizing financing decisions.

The problem of the study is the following main question: What is the role of the quality of accounting information in rationalizing financing decisions? Sub-questions branch from the main question that can be formulated as follows: Is there a statistically significant relationship between the appropriateness of accounting information and rationalization of financing decisions in banks? Is there a statistically significant relationship between the reliability of accounting information and the rationalization of banking decisions? The study aimed to identify the appropriateness of accounting information in rationalizing financial decisions, highlighting the role of the quality of information accounting information as an important source of information that helps in rationalizing financing decisions, the study tested the following hypotheses: There is a statistically significant relationship between the appropriateness of accounting information and rationalization of financing decisions in banks, there is A statistically significant relationship between the reliability of accounting information and rationalization of banking decisions.

The study followed the historical method in presenting previous studies, the deductive method in formulating the problem and the study's hypotheses, the inductive method to test hypotheses, the descriptive analytical method in the field study.

The study reached several results, including: the objective accounting information helps in the process of rationalizing the financing decisions, the provision of accounting information periodically to the users useful in rationalizing the financing decisions.

The study recommended relying on accounting information as a basis for rationalizing financing policies, the necessity of holding scientific seminars regarding the quality of accounting information and financing decisions.