دور المعلومات المحاسبية في تحسين كفاءة اتخاذ القرارات في المنشآت الصغيرة و المتوسطة : دراسة ميدانية على المشروعات الصغيرة و المتوسطة في الأردن

الملخص EN

This study aimed at recognizing the impact of accounting information on the efficiency of decision making in small and medium enterprises (SME's) in Jordan, including planning, control, alternatives determinations, and the selection of the best alternative.

To achieve the goal of the study, a questionnaire was designed and distributed to a sample consisted of 74 respondents representing owners, managers, and employees in (SME's) in Jordan.

The questionnaires were analyzed using (SPSS) and the study concluded that the accounting information has an impact on the efficiency of the decision making in (SME's) in Jordan through planning, control, alternatives determinations, and the selection of the best alternative.

The study recommended to support these enterprises by changing related regulation, to inform managers and owners of (SME's) about the importance of the accounting information in decision making, and to train them how to use it.