العلاقة بين نظم المعلومات المحاسبية وكفاية المعلومات المستخدمة في اتخاذ قرارات المستخدمين: دراسة حالة

Abstract

This study aims to identify the relationship between accounting information systems and the adequacy of the information used in making user decisions, and to determine the efficiency of accounting systems in producing information for users and management to meet their needs, and to study the characteristics and basic requirements that should be available in accounting information in terms of appropriateness and reliability, and use a study The case represented by the Unity Bank, in the branches (the Nahar - the Gulf - Tibesti - the public administration - the village - the city), and the study population consisted of the respondents from the heads of departments, directors of departments and accountants in these branches, whose size is (61) individuals, and the comprehensive survey method was adopted, To collect data, the questionnaire was adopted as a study tool, and the statistical program (SPSS) was used to analyse it. Where some statistical methods were used such as frequencies, percentages, weighted average, relative weight and Pearson correlation coefficient, and the study concluded that the adequacy of the information in its axis (reliability of information, and appropriateness of information) and used in making decisions by users of accounting information systems in Libyan commercial banks is available and appropriate to a high degree, and the results showed that there are A strong positive relationship between the adequacy of the information used in making decisions with its axes (information reliability and appropriateness of information) and accounting information systems in the unit banks in Benghazi.