تأثير المحاسبة السلوكية على زيادة فاعلية المعلومات لترشيد اتخاذ القرارات : دراسة ميدانية على الشركات المدرجة في بورصة فلسطين

Abstract EN

The study aimed to identify the effect of behavioral accounting on increasing the efficiency of accounting information to rationalize decision making in companies listed on the Palestine Securities Exchange.

To answer the questions and test the hypotheses of the study The results of the field study also showed that studying the behavioral factors of investors is one of the most important factors that lead to making the accounting information systems more effective and efficient in the company.

The study also recommended the need to identify the needs of investors in designing the accounting information system for companies to be able to meet these needs and provide information with transparency and high credibility