تأثير نظام المعلومات المحاسبي على اتخاذ القرار في المؤسسة الاقتصادية

Abstract EN

This article aims to analyze the degree of influence of the accounting information system on decision-making in the economic enterprise, especially in the era of informational globalization, the decision-maker has become obligated in economic institutions to seek accurate accounting information that enables him to build an accurate and sound decision, as the accounting information system plays an important role within the organization as it is a tool for continuous improvement that is widely used, today it is considered a factor that provides competitiveness for the institution, this theoretical study is based on the descriptive and analytical approach in order to view and review accounting information systems, and the applicability of the accounting information system in the economic institution, and its relationship in influencing decision-making within the institution, one of the results of this study is that the accounting information system has a clear and effective role and a moral influence in the decision-making process.

it also provides the user with sufficient control indicators to help the management in discovering deviations and making an accurate identification of them and his ability to develop alternatives to address them.