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


Abstract in English

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

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