أثر جودة نظام المعلومات المحاسبية على اتخاذ القرارات الإدارية في القطاع المصرفي في إقليم كوردستان/ العراق

المؤلفون

  • سالار حسين محمد كلية إدارة الأعمال، قسم المحاسبة، جامعة جرمو، السليمانية، إقليم كردستان، العراق
  • كيوان حسن صالح معهد دربنديخان التقني، قسم المحاسبة، جامعة السليمانية التقنية، السليمانية، إقليم كردستان، العراق
  • شاخوان سعيد سنگاوی كلية إدارة الأعمال، قسم المحاسبة، جامعة جرمو، السليمانية، إقليم كردستان، العراق

الكلمات المفتاحية:

نظام المعلومات المحاسبية (AIS)، الإدارية، صنع القرار، البنك، سوق العراق للأوراق المالية (ISE).

الملخص

تهدف الدراسة إلى تحديد أثر جودة نظام المعلومات المحاسبية على اتخاذ القرارات الإدارية في القطاع المصرفي في إقليم كردستان. تعد جودة نظام المعلومات المحاسبية المتغير المستقل الذي يقيس الصلة والموثوقية والتوقيت والقدرة على التحقق والفهم. للحصول على بيانات الدراسة، تم توزيع 189 استبانة على موظفي البنوك وأساتذة الجامعات. تم الإجابة بشكل صحيح على 68٪ من الاستبانات. تم استخدام النهج الكمي لتحليل الاستبانة لتحديد التأثير بين المتغيرات باستخدام البرامج الإحصائية (SPSS 22). تظهر النتائج أن الصلة لها تأثير سلبي غير مهم على اتخاذ القرارات الإدارية. من ناحية أخرى، فإن الموثوقية والقدرة على التحقق لها تأثير إيجابي غير مهم على اتخاذ القرارات الإدارية. ومع ذلك، فإن التوقيت والفهم لهما تأثير إيجابي كبير على اتخاذ القرارات الإدارية. توصي الدراسة بأن تقوم المؤسسات العامة بإجراء بحوث شاملة على القطاع الخاص لتطوير وتنفيذ أنظمة المعلومات المحاسبية وتوفير معلومات محاسبية عالية الجودة تساهم في اتخاذ القرارات الرشيدة.

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مخطط بياني

التنزيلات

منشور

2024-12-02

كيفية الاقتباس

سالار حسين محمد, كيوان حسن صالح, & شاخوان سعيد سنگاوی. (2024). أثر جودة نظام المعلومات المحاسبية على اتخاذ القرارات الإدارية في القطاع المصرفي في إقليم كوردستان/ العراق. المجلة العراقية للعلوم الادارية, 20(82), 22–41. استرجع في من https://journals.uokerbala.edu.iq/index.php/ijas/article/view/2754