أهمية استخدام المعلومات المحاسبية و فاعليتها في اتخاذ القرارات : دراسة ميدانية في الشركات العقارية

الملخص EN

This study aims at theoretically identifying several aspects of accounting information systems and their effectiveness in decision making in real estate companies Questionairs were distributed to the most related category, which consisted of accountants and executive managers working in real estate companies.

A total of 50 surveys were distributed to real estate shareholding companies in Jordan.

Only 44 questionairs were returned, taking into consideration that the total of real estate shareholding companies in Jordan is 29 companies.

The descriptive analysis statistics were used by using the SPSS program to analyze data and test the study’s hypothesis.

The repetitive distributions and the individual opinion percentages were identified studying each sample separately.

The probable average was also identified depending on the 5 points Lee Kurt standard.

The normative deviation was used to measure and identify the dispersion of responses for each question in the survey and comparing them with the rest.

The study resulted in coming up with essential findings that accounting systems play an important role in supporting the real estate companies’ activities in decision making.

It recomanded to improve the capability of accountants, programs, and instruments for reaching the requirements of accounting information users.