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Register a new userThe Role of Using the Accounting I nformation S ystems in Improving the Competitive Advantage A Field Study On The Banks Operating In The Syrian Coast
دور استخدام نظم المعلومات المحاسبيَّة في تحسين الميزة التنافسيَّة "دراسة ميدانيَّة على المصارف العاملة في السَّاحل السُّوري"
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Tishreen University ورقة بحثية
Publication date
2019
fields
Economy
and research's language is
العربية
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Shamra Editor
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جاء هذا البحث للوقوف على مدى تأثير استخدام نظم المعلومات المحاسبيَّة في تحسين الميزة التنافسيَّة بأبعادها الخمسة (الجودة، التَّكلفة، المرونة، السُّرعة والإبداع)، وذلك في عيِّنة من المصارف العاملة في السَّاحل السُّوري. قام الباحثان بتوزيع (110) استبياناً على عيِّنة من المديرين ورؤساء الأقسام والمراقبين وأفراد الكوادر الإداريَّة المسؤولة عن اتِّخاذ أشكال وأنواع مختلفة من القرارات المعتمد في اتِّخاذها على المعلومات المحاسبيَّة في المصارف محل الدراسة، وقد بلغ عدد الاستبانات المستردَّة والصَّالحة للتَّحليل والَّتي تمَّ تفريغها (88) استبانة. قام الباحثان بتحليل البيانات باستخدام برنامج التَّحليل الإحصائي (SPSS 20). وفي نهاية هذا البحث توصَّل الباحثان إلى مجموعة من الاستنتاجات وأهمّها: يوجد تأثير معنوي لاستخدام نظم المعلومات المحاسبيَّة على تحسين الأبعاد الخمسة للميزة التنافسيَّة في المصارف محل الدراسة. كما تقدَّم الباحثان في نهاية البحث بمجموعة من التَّوصيات والَّتي كان أهمُّها: ضرورة تطبيق نظم المعلومات المحاسبيَّة في المصارف محل الدراسة، والاهتمام بتدريب المديرين والعاملين ومتَّخذي القرارات فيها على استخدام هذه النظم وزيادة معارفهم بمجالات استخدام الحاسوب والبرامج ذات العلاقة، كما يجب على إدارة المصارف محل الدراسة العمل على التَّحسين المستمر لنمط التِّقانة المستخدم والمرافق والتَّجهيزات والأدوات والمعدَّات التِّقنية والإداريَّة الخاصَّة بهذه المصارف.
This research was conducted to determine the effect of the use of accounting information systems on improving the five-dimensional competitive advantage (quality, cost, flexibility, speed and creativity) in a sample of banks operating in the Syrian coast. The researcher distributed (110) questionnaires to managers, heads of departments, observers and administrative personnel responsible for taking various forms and types of decisions adopted in the accounting information in the banks under study. The number of recovered and valid questionnaires which were discharged was (88). The researcher analyzed the data using the Statistical Analysis Program (SPSS 20). At the end of this research, the researcher reached a number of conclusions, the most important of which is: There is a significant effect on the use of accounting information systems to improve the five dimensions of competitive advantage in the banks under study. The researcher also made a number of recommendations, including: The need to apply the accounting information systems in the banks under study, and the interest in training managers and employees and decision makers in the use of accounting information systems and increase their knowledge in the areas of computer use and related programs, and the management of the banks under study should work on continuous improvement of the type of technology used, facilities, equipment, equipment and technical and administrative equipment of these banks
References used
SKANDAR, D. Analysis of Factors Affecting the Success of the Application of Accounting Information System . International Journal of Scientific & Technology Research, Vol. 4, No. 2, 2015, 384 - 404.
SALE HI, M.; ABDIPOUR, A. A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange . Journal of Economics and Behavioral Studies, Vol. 2, No. 2, 2011, 76 - 85
RAHMAN , M.; Ahmmed , M.; Abdur Rouf, M. Ob s ta c l e s and i mplem e ntation of ac c ou n ting s of t w a r e s y stem in Small M e di u m E n t e rpr i ses ( SMEs): Case of So u th A s ian perspe c tive, International Journal of Science and Business, Vol . 1, No. 1 2017, 7 - 15 .
غدير، باسم. المدخل الأساسي في تحليل البيانات. وزارة الإعلام، سورية، ٢٠١٢, ٢٩٠.
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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 manag
ers, 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).
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market, the material and human resources of the bank) on the decisio
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credit in a sample of banks operating in the Syrian coast. The researcher distributed (115)
questionnaires on a sample of the employees in the credit department in the banks under
study. The number of questionnaires recovered and valid for the analysis was discharged
(90). The researcher analyzed the data using the Statistical Analysis Program (SPSS 20).
At the end of this research, the researcher reached a number of conclusions, the most
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decision to grant microcredit, and the order of these factors according to the degree of
importance and influence on the following form: the strategy adopted by the bank, liquidity
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bank's share in the credit market. In addition, the researcher presented the following
recommendations: Encouraging senior management in the banks under study to formulate
a fixed strategy and specific procedures that will help in the success of the decision making
process for the granting of microcredit, the need for automated and sophisticated
communication networks that allow the flow of information between all departments and
departments easily, Provide the necessary material supplies for the completion of work and
development of human resources working in the banks under study.
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set of proposals and recommendations that are expected to help banks in the study to
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approach Alastenbatih as a way to search, and th
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use them as allowed him to provide recommendations are seen as
contributing to the improvement of the financial performance of
commercial banks under study and all similar banks organizationally and
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