أثر خصائص المعلومات المحاسبية على جودة اتخاذ القرارات : دراسة ميدانية في الشركات الصناعية بمحافظة ظفار-سلطنة عمان

Abstract EN

This research aims at identifying the effect of the quality characteristics of accounting information on decision making.

A field study in industrial companies in Dhofar Governorate.

The research community was one of the highest administrative levels in the industrial companies in Dhofar Governorate.

The researcher chose a random sample of (55) of the managers of these companies.

The questionnaires were distributed to all members of the research sample.

The researcher retrieved (50) valid questionnaire for the statistical analysis (90.9%).

The study concluded that there is a statistically significant effect of the comparability of accounting information on the quality of decision making in industrial companies surveyed in Dhofar Governorate.

The study recommended the need to create an enviromnent conducive to obtaining high quality accounting information as this information is useful in rationalizing and making decisions.

It also recommended that industrial companies should pay attention to the requirements of users of accounting information in their various forms by disclosing such information in quantity, type and time.