أثر نظم المعلومات المحاسبية المحوسبة في اتخاذ القرارات الاستثمارية دراسة تطبيقية على الشركات الأردنية

الملخص EN

Several accounting information qualities were identified and investigated including ; timeliness, relevance, predictability, feedback, faithfulness, neutrality, reliability and comparability.

Data on these variables has been collected by a survey method of data collection.

A questionnaire was distributed to 143 individuals in a randomly selected sample.

Collected data was analyzed by using a Statistical Package of Social Science (SPSS).

The results of the study revealed that all qualities have a significant impact on investment decision making process except neutrality and comparability.

The results also indicate that computerized accounting systems create the aforementioned accounting qualities.

The speed of computerized systems also proved to be helpful in providing timely information to investment decision makers.

A number of recommendations are discussed, which can enhance the computerized accounting systems capabilities to improve the quality of investment decision making.