مدى إدراك أهمية استخدام البيانات المحاسبية في ترشيد قرارات الإنفاق الرأسمالي : دراسة ميدانية مطبقة على الشركات الصناعية المساهمة العامة الأردنية

الملخص EN

This study is intended to highlight the importance of using accounting data for guiding capital expenditure decisions, and to measure the degree of detecting such importance.

It is also the objective of this study to identify the extent to which accounting data is practically used towards guiding capital expenditure decisions, and also to find out the obstacles restricting such use.

In order to achieve the objectives of this study, a questionnaire has been prepared and distributed by hand to the general managers of the public shareholding industrial companies listed in Amman Financial Market in 2002 for at least ten years.

There were "64"companies and "40" questionnaires have been approved out of the "64" questionnaires already distributed.

An analysis of the responses reveals that industrial companies' managers were aware of the importance of using accounting data for guiding capital expenditure decisionmaking.

According to the analysis, those managers were largely convinced of this importance.

Yet, only rarely do those managers use accounting data in reality owing to several constraints including the high cost of processing accounting data.