دور نظم المعلومات المحاسبية في اتخاذ القرارات الرشيدة وكفاءة الأداء بالقطاع الصحي

Abstract

Abstract ' The research dealt with the role of accounting information systems in making rational decision in the health sector. The "research problem is represented in the fact. that quality of accounting information could lead to the accounting information systems efficiency in the health sector. As well as the relation of accounting information systems and the administrative performance efficiency, quality of services and its relationship with rational decisions making. The research aimed to study and identify the role of accounting information systems in the process of making administrative decisions in the health servicessector, as well as to design a distinct information system to cover all negative failures and explains the role of information systems in decision making. _ The following research methodologies have been adopted: the deductive, the inductive, and the historical approaches in addition to the descriptive approach by using the case study method.

To achieve research objectives the following hypotheses have been tested: . 1. Utilization of enterprise of computerized accounting information systems helps the management make rational decision. ' 2. There is a positive relationship statistically significant. i between the quality of accounting information and the effectiveness and efficiency of the accounting information within the enterprise. - 3. Utilization of enterprise of computerized accounting information systems helps enhance the administrative performance efficiency. The validity of the referred to above hypotheses have been proved and the following findings have been reached: l. Utilization of computerized accounting information systems helps enhance the administrative performance efficiency. i V 2. The computerized accounting information systems are systems that help the management draw strategies and work polices in a great deal of efficiency..

Accounting information systems are considered to be able to provide positive and effective information the administrative process in a general manner. The computerized accounting information systems used in-the enterprise in question are most developed and convenient for the needs. The use of computerized accounting information systems in the enterprise in question helps achieve coordination between the different sections in a new way. ' ' The research recommended the following: l. Work out to train and qualify officials, particularly the accountant to obtain knowledge that makes them able to perform their duties effectively. 2. Development of the information system used in the 3. enterprise (the Khartoum hospital) in order to improve the administrative performance efficiency. To focus on recruiting officials management information system background in general and accounting information systems in particular.