دور المعلومات المحاسبية في ترشيد القرارات الإدارية في ظل أنظمة التشغيل الإلكترونية : دراسة ميدانية في المؤسسات الجامعية بمحافظة حضرموت

الملخص EN

The main objective of this study is to clarify the role of accounting information in rationalizing administrative decisions through its characteristics (appropriateness, reliability, comparability, stability, in light of electronic operating systems in university institutions (governmental and private) in hadhramaut governorate.

to achieve the objectives of the study and answer its questions, data was collected related to the study based on relevant literature and previous studies, and through which secondary data was obtained.

this formed the theoretical framework for the study.

the financial accounts in university institutions in hadhramaut governorate, and the equivalent of it.

(66) questionnaires were distributed and we used (55) valid questionnaires.

the descriptive analysis method was used based on a number of statistical methods, including frequencies, percentages, averages, standard deviations, simple linear regression.

and the multiple, and (t-test), where the data were analyzed using the statistical analysis program (spss.20).

the study reached to : a set of results, the most important of which are : the existence of a role for the characteristics of accounting information in rationalizing administrative decisions in light of electronic operating systems in university institutions in hadhramout governorate.

the second place is the reliability, and finally stability.

the study also found a weakness in the university institutions' vision of the principle of transparent revelation of financial statements and reports.

this study presents an assessment of the reality of accounting information and its role in rationalizing administrative decisions in university institutions in hadhramaut governorate.