دور نظام المعلومات المحاسبية في عملية اتخاذ القرارات الإدارية الرشيدة : دراسة تطبيقية على عينة من المنظمات الحكومية العاملة في محافظة ميسان بالعراق

الملخص EN

The survey produced a theoretical study about the accounting information system and the nature of the rational managerial decision making process .

Also it takes into consideration the recognizing of the nature of connection and impact between accounting information system and the rational managerial decision making process .

The survey concentrated on the dependence of the makers of managerial decision in organization upon the outputs of accounting informational system , and also the ability of realizing the role of accounting information system in the rational managerial decision making process .

The survey relied on number of hypothesis in finding incorporeal effective, connective relationships between the accounting informational system and the rational managerial decision making process .

In order to shed lights upon the problems of this survey it has adopted a hypothetical pattern which embodies the logical connection between the study variables, supposing that accounting informational system is independent variable which affects managerial decision making process as a considerable variable .

The hypothesis of this survey has been tested by using a number of appropriate statistical methods for analyzing, a number of conclusions has been reached and the most important of it is that the adopted accounting informational system in the tested organizations which have an incorporeal effective connective relationship in the rational managerial decision making process .

The survey has been concluded by a number of recommendations and proposals for the tested organizations