دور نظم المعلومات المحاسيبة في تحسين عملية اتخاذ القرارات في المصارف الأردنية من وجهة نظر الإدارة : دراسة ميدانية على قطاع المصارف في الأردن

الملخص EN

This study aims to recognize the role of using accounting information system in enhancing the process of decision making in Jordanian banks from the management perspective.

To that ef ect, a questionnaire was designed and distributed to a study sample consisting of 48 responders.

The analysis of the questionnaires' items using the statistical method SPSS showed that using computer-based accounting information system in Jordanian banks managements enhances the quality of identifying the alternatives of decisions, the quality of studying and selecting the best alternative, and enhances the ef iciency of decision making in Jordanian banks.

However, the study reveals a number of qualitative characteristics of the output of computer-based accounting information system such as: reliability, relevant, understandability and comparability, which enhance the process of decision making in Jordanian banks.

The researcher recommends the importance of Jordanian banks to update their accounting information systems continuously, to perform practical training courses to empower the ability of managers and employees and to raise their awareness regarding the real ef ective use of the information technology and computer-based accounting information system in decision making process.