حامد زاكي الدين الدخري2017-11-232017-11-232011http://hdl.handle.net/123456789/8368)د ا رسة ميدانية بالتطبيق على البنك السوداني المصري(البحث تنااول البحاث أىمياة دور المعموماات المحاسابية فاي اتخااذ وترشايد الةا ا ر ا رت الاساتثمارية طويمة الأجل ومدي مسااىمة اساتخدام المعموماات المحاسابية المستخمصاة مان الةاوائم المالياة في اتخاذ وترشيد الة ا ر ا رت وخاصة الة ا ر ا رت الاستثمارية طويمة الأجل ،فتمثمت مشكمة البحاث في كيفية الاجاية عمي التساؤلات الأتية. .1 ىل تدرك الإدارة دور المعمومات المحاسبية في اتخاذ الة ا ر ا رت الرشيدة. .2 مااا ىااي درجااة اعتماااد الإدارة عمااي دور المعمومااات المحاساابية فااي ترشاايد الةاا ا ر ا رت Abstract The study tackles the importance of the role of accounting information in making and rationalization of long-term investment decisions, and the contribution of the use of accounting information derived from financial statements in making decisions, especially long-term investment decisions, the research problem was how to answer the following questions: 1. Are the administration aware of the role of accounting information in decision-making governance. 2. What is the administration's reliance on the role of accounting information in the rationalization of investment decisions. 3. To what extent the reliable accounting information contribute in the process of decision-making of the long-term investment. Importance of research reflected in the following: The role of accounting information as a basis to rationalize the long-term investment decisions. Find the optimal use of accounting information in making investment decisions. Increase the awareness of financial statements users for the manufacture of long-term investment decisions. The aim of the research to deal with the following: 1. Identify the qualitative characteristics of accounting information and how to use them in the rationalization of long-term investment decisions. 2. Showing the adequacy of the accounting information contained in financial reports in the rationalization of long-term investment decisions. 3. To highlight the importance of accounting information and its role in rational investment decisions. To achieve these objectives the following hypotheses were tested: A. Financial statements information are an essential source for rationalizing decisions. B. Accounting information provides indicators to help evaluate and rationalize investment decisions. C. The long-term investment decisions require an adequate amount of accounting information. 8 - و - In this research the following approach was used: Deductive approach to identify the themes of the research and the formulation of the problem and research hypotheses, inductive approach to test the research hypotheses, the historical approach to tracking the previous studies related to the subject of research and descriptive approach by using a random sample to determine the role of accounting information in the rationalization of long-term investment decisions. The researcher reaching results support the validity of previous hypotheses including the following: 1. Accounting information provided by financial statements can be relied upon in making decisions. 2. The quality of accounting information assist in reducing the investment risks of the investment project. 3. The role of accounting information in the rationalization of long-term investment decisions is a strong role and a high proportion in all investment projects. In light of the results study the researcher recommended numbers of recommendations including the following: 1. Attention must be taken to the importance of accounting information in the rationalization of investment decisions. 2. To rely on appropriate and accurate accounting information when making long-term investment decisions. 3. Existence of a good sources of accounting information assist investors in making a well investment decision.ترشيد الاستثمارThesis