دور نظام المعلومات المحاسبية في اتخاذ القرارات الاستثمارية : دراسة ميدانية

الملخص EN

The purpose of the study is to explain the role of the accounting information systems in providing the necessary accounting information for investment decisions taking.

The study problem arises from the need for high quality information for taking investment decisions, especially with the technical development and the emergence of accounting information systems, which their outputs had been regarded as the basis on which the decision taker depends; therefore it is necessary to ensure the relevance and credibility of the accounting information.

The questionnaire was used to collect the data for the study; the study adopted the descriptive analytical method, and the questionnaire data had been analyzed and processed using statistical software.

The study main results indicated that the availability of relevance in the reports of the accounting information systems positively affect the efficiency and effectiveness of the investment decisions, thus in order to maintain the credibility of accounting reports, consistency in accounting methods and policies must be properly maintained .The study recommended that more attention should be given to find a way to test the eligibility of accounting information for investment decisions taking, as well as presenting accounting information that is capable to provide sufficient flexibility to shift between different investment alternatives.