دور نظم المعلومات المحاسبية الإلكترونية في صنع القرار

Abstract

Abstract This research focuses on the role of electronic accounting information system in the process of decision making. The research problem is represented in the difficulties facing different managements in position of decision making, with the deficiency of accounting in providing the managements need for accounting information in appropriate time and in a suitable form to resolve the problem which was to be resolved by the traditional methods, due to the rapid changes prevailing in nowadays business environment and accordingly the ambiguity and the uncertainty surrounding the decision making process. . In general the research aimed at the study and analysis of accounting information systems to identify the extent to which such systems have contributed in the rationalization of decision making process, and also to know the deficiencies facing management in the application of electronic systems and the role of human experience operating these systems, with application to Kenana Sugar company, which is chosen as a case study. The researcher depended upon the descriptive, inductive and analytical methods for the sake of the provision of data, and adapted the SPSS Statistical package to analyse the data ,and extract the results of the research . To airive at the study results the researcher has tested the following hypotheses. 1-The application of Transaction Processing System TPS increases the effectiveness of information flow between the accounting systems and the production in kenana Sugar company. 2- The maintenance and improvement of outputs quality and accounting performance efficiency in kenana Sugar company depends upon the extent of the application of Electronic Accounting system and the introduction of modern communication technology. 3-The accounting information extracted from the whole infonnation system prevailing in the company have a positive effect in rationing the decisions taken in the company. ‘

4-The ‘accounting information system outputs works as an early indicator which changes the behavior and the attitudes of the decision makers. The results arrived at by the researcher proved the correctness of the hypotheses, these results are: l- The rapid changes which became the nowadays permanent nature of business environment has led to the difficulty in future forecasting, and accordingly an increase in the degree of ambiguity and uncertainty surrounding the process of decision making. This situation necessitated the need for adequate accounting information to help in clearing the ambiguity. 21 The accounting information system in application in the company provides effective information, which enables in balancing between the benefits and the risks of the available substitutes, so that the decision making can easily arrive at the better selection between preferences. ' _ 3- The accounting development in the company is encountered by the rarity of the computer science qualified personnel, beside lack of awareness of information technology. The study proposes many recommendation, following are the most vital of all: 1- The accounting personnel should be requalified and be technologically cultured and the accounting systems should be developed so as to improve the outputs quality in a way to cope with future changes in the company. 2- The establishment of a perfect base of communications net to facilitate the flow ofinfonnation between the company and the outside world. 3- The development and enhancement of decision making capabilities of the management leaders in the Sudanese enterprises through changing the decision bases to depend merely on scientific studies, transparency and contribution from more interested employees.