بررسی تاثیر ویژگیهای سیستم اطلاعات حسابداری بر بهبود تصمیم گیری مدیران

واژگان کلیدی : ویژگیهای سیستم اطلاعات حسابداری ، بهبود تصمیم گیری مدیران ، سیستم های اطلاعاتی، شرکت ملی پخش فرآورده های نفتی

Abstract:

The purpose of this study was to evaluate the impact of accounting information systems properties to improve decision-making of directors of the Oil Products Distribution National Company of Gulf region . The study statistical population Oil Products Distribution National Company  in the Gulf region, and using Cochran formula 13 companies were selected using simple random sampling. This study is Applied based on objective and the method of collecting research is descriptive. The survey Instrument to collect is questionnaire of its validity is confirmed by the experts. and its reliability was assessed using Cronbach's alpha alpha that the coefficient of Cronbach's is 0/73. Also spss software was used to analyze the data. Regression models were used to test the hypotheses. The results show that the improved decision making through property management accounting information system can not be predicted, The second hypothesis results, showed that the accounting information system through the information they need to have a positive influence management decisions.

Keywords: characteristics of accounting information systems, improved management decision making, information systems, Oil Products Distribution National Company

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