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The 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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 Publication date 2019
  fields Economy
and research's language is العربية
 Created by Shamra Editor




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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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