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Register a new userThe Role of Using The Accounting Information Systems in Improving The Quality of The Managerial Decision A Field Study on The Syrian Coast’s Banks
دور استخدام نظم المعلومات المحاسبيَّة في تحسين جودة القرارات الإداريَّة "دراسة ميدانيَّة على المصارف العاملة في السَّاحل السُّوري"
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Added by
Tishreen University ورقة بحثية
Publication date
2018
fields
Business Management
and research's language is
العربية
Created by
Shamra Editor
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هدف هذا البحث إلى دراسة مدى تأثير استخدام نظم المعلومات المحاسبيَّة في تحسين جودة القرارات الإداريَّة، و ذلك في عيِّنة من المصارف العاملة في السَّاحل السُّوري. قام الباحثان بتوزيع (100) استبياناً على المديرين و رؤساء الأقسام و المراقبين و أفراد الكوادر الإداريَّة المسؤولة عن اتِّخاذ أشكال و أنواع مختلفة من القرارات المعتمد في اتِّخاذها على المعلومات المحاسبيَّة في المصارف محل الدراسة، و قد بلغ عدد الاستبانات المستردَّة و الصَّالحة للتَّحليل و الَّتي تمَّ تفريغها (77) استبانة. قام الباحثان بتحليل البيانات باستخدام برنامج التَّحليل الإحصائي (SPSS 20).
The purpose of this study is to examine the effect of the use of accounting information systems on improving the quality of administrative decisions in a sample of banks in the Syrian coast. The researchers distributed (100) questionnaires to managers, heads of departments, supervisors and administrative personnel responsible for taking various types of decisions adopted on the accounting information in the banks in question. The number of returned and valid questionnaires that were discharged was (77). The researchers analyzed the data using the Statistical Analysis Program (SPSS 20).
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تحليل تأثير استخدام نظم المعلومات المحاسبية في تحسين جودة القرارات الإدارية في المصارف العاملة في الساحل السوري. قام الباحثان بتوزيع 100 استبيان على المديرين ورؤساء الأقسام والمراقبين والكوادر الإدارية المسؤولة عن اتخاذ القرارات في المصارف. تم استرداد 77 استبيانًا صالحًا للتحليل باستخدام برنامج SPSS 20. توصل الباحثان إلى أن هناك تأثيرًا معنويًا للمتطلبات المادية والبرمجية والبشرية والتنظيمية المتاحة لنظم المعلومات المحاسبية، بالإضافة إلى اهتمام ومساندة الإدارة العليا لهذه النظم في تحسين جودة القرارات الإدارية. أوصى الباحثان بتوفير المستلزمات المادية اللازمة لتشغيل نظم المعلومات المحاسبية، وتحديث البرمجيات المستخدمة، وزيادة التنسيق بين أقسام المصرف، وزيادة مرونة الهيكل التنظيمي للمصرف.
Critical review
تعتبر الدراسة مساهمة مهمة في فهم دور نظم المعلومات المحاسبية في تحسين جودة القرارات الإدارية في المصارف. ومع ذلك، يمكن توجيه بعض النقد البناء للدراسة. أولاً، العينة المستخدمة قد تكون محدودة ولا تعكس كافة المصارف في سوريا، مما قد يؤثر على تعميم النتائج. ثانياً، الدراسة اعتمدت بشكل كبير على الاستبيانات، وكان من الممكن تعزيز النتائج باستخدام مقابلات معمقة أو دراسات حالة. ثالثاً، لم تتناول الدراسة بشكل كافٍ التحديات التي قد تواجه تنفيذ نظم المعلومات المحاسبية في المصارف، مثل مقاومة التغيير أو التكلفة العالية للتنفيذ. وأخيراً، كان من الممكن أن تقدم الدراسة توصيات أكثر تفصيلاً حول كيفية تحسين نظم المعلومات المحاسبية بشكل عملي وفعال.
Questions related to the research
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ما هو الهدف الرئيسي من الدراسة؟
الهدف الرئيسي من الدراسة هو تحليل تأثير استخدام نظم المعلومات المحاسبية في تحسين جودة القرارات الإدارية في المصارف العاملة في الساحل السوري.
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ما هي الأدوات التي استخدمها الباحثان لجمع البيانات؟
استخدم الباحثان استبيانات تم توزيعها على المديرين ورؤساء الأقسام والمراقبين والكوادر الإدارية في المصارف، وتم تحليل البيانات باستخدام برنامج SPSS 20.
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ما هي أهم النتائج التي توصلت إليها الدراسة؟
توصلت الدراسة إلى أن هناك تأثيرًا معنويًا للمتطلبات المادية والبرمجية والبشرية والتنظيمية المتاحة لنظم المعلومات المحاسبية، بالإضافة إلى اهتمام ومساندة الإدارة العليا لهذه النظم في تحسين جودة القرارات الإدارية.
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ما هي التوصيات التي قدمها الباحثان لتحسين نظم المعلومات المحاسبية في المصارف؟
أوصى الباحثان بتوفير المستلزمات المادية اللازمة لتشغيل نظم المعلومات المحاسبية، وتحديث البرمجيات المستخدمة، وزيادة التنسيق بين أقسام المصرف، وزيادة مرونة الهيكل التنظيمي للمصرف.
References used
JEZOVITA, A. Accounting Information in a Business Decision-Making Process – Evidence from Croatia, Zagreb International Review of Economics & Business, Vol. 18, No. 1, 2015, 61-79
AIT YASSINE, FLY. The Role of Management Information Systems in the Effectiveness of Managerial Decision Making in Greater Irbid Municipality, Arabian Journal of Business and Management Review, Vol. 7, Issue 4, 2017, 1-10
MILLER, L.; PARK, C. Decision Making Under Uncertainty: Real Options to the Rescue?, in: The Engineering Economist, 47 (2), 2002, 105-150
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