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Accounting Information System and Decision Making at Universities Field Study in Peace University – Sudan

Dr. Badreldin Elhadi Ahmed Serajeldin
Associate Professor - Department of Accounting - Faculty of Managerial and Financial Sciences - Peace University – Sudan
Dr. Abubkr Ahmed Elhadi Abdelraheem
Associate Professor, Department of Accounting, Faculty of Managerial and Financial Sciences, Peace University, Sudan.   
Accounting Information System and Decision Making at Universities  Field Study in Peace University – Sudan


Abstract
 The study aimed to identify the role that accounting systems contribute in making administrative decisions in the accounting thought by laying the foundations, rules and methods that contribute to the proper application of these provisions and demonstrate the impact of accounting information systems on decisions making at peace university, The study test one hypothesis following: There is a relationship between the use accounting information systems and the decisions making at peace university and hypothesis is achieved, The study reached some findings from which: the use of accounting information systems increases the quality of financial information at peace university, the greater the reliance on accounting information systems, the better the quality of administrative decisions at peace university, the use of accounting information systems leads to the rationalization of administrative decisions at peace university, the use of accounting information systems provides a set of control procedures and detect errors when they occur.
Keywords: Accounting Information System, Decision Making.
Introduction
 Accounting is one of the oldest information systems known to organizations, and the information produced by the accounting system is more important in understanding the financial and economic reality of the organization and its relationship to the surrounding environment, accounting information plays an important role in the management of business organizations. we note that accounting is one of the most important information systems that contribute to rationalization, and support decisions that increase the process of meeting the needs of diverse users of information produced, accounting information systems provide financial information that can be expressed financially, it helps in the decision-making process and solve many problems facing the different departments of the establishment in order to face competitive pressures.
Problem of study
 The study problem is:
What the impact of accounting information system in decision making at peace university?
Objectives of study:
1. To identify the role that accounting systems contribute in making administrative decisions in the accounting thought by laying the foundations, rules and methods that contribute to the proper application of these provisions.
2. Understanding the concept of accounting information system at peace university.
3. Understand the concept of administrative decisions making in government units.
Hypotheses of study:
1. There is a relationship between the use accounting information systems and the decisions making at peace university.
Concept of Accounting Information System:
 Accounting information developments in the world's economies have led to the need for more data and information covering all aspects of economic activity within the society that reflect the nature of their interrelationships (Abdul Moneim,2002), is the main and important part of the administrative information system in the economic unit in business, which collects and collects financial data from sources inside and outside the economic unit and then operates the data and turn it into useful financial information for users of this information inside and outside the economic unit (Hussein,2004),A set of subsystems used to compile, classify, process, analyze and deliver appropriate financial information for decision, making to internal management and external parties (Attia,2000), the accounting information system is defined as a set of elements that interact together to produce useful financial and non-financial information for the decision-making process (Ahmed,1998), an accounting information system is a set of components such as means, machinery, documents, records, reports, individuals and procedures that are integrated with each other to achieve the goal of processing financial statements by recording, tabulating and summarizing them into accounting information such as income statement, this system contains accounting information (Mohammed,2001), work is now largely dependent on advanced scientific methods and modern theories, so work is conducted through clear systems and policies. The system can be broadly defined as a set of elements or parts that are integrated and controlled by specific relationships and mechanisms and within a specific scope with a view to achieving A specific goal (Saleem,2005)
  The accounting information system is a system for analyzing, recording, summarizing, summarizing and interpreting the financial operations occurring in the economic unit in order to determine the outcome of the work of this unit for a particular financial period and determine its financial position at the end of the period (Mohammed,1995).
Importance of Accounting Information System
  The importance of an accounting information system stems from the following points:
-          The resulting information is not integrated and does not contain sufficient external information useful to management such as economic conditions prevailing in the markets and conditions of national and global economy and social or political changes affecting the work of the organization.
-          The resulting information is not concise, making it more difficult for the administration to use it, since the facts are among the many details.
-          Information resulting from traditional systems was not received in time for decision-making and was often delayed.
-          Most of the resulting information does not need management.
-          Do not provide information in the appropriate format.
-          The cost of preparing information is high.
-          Provide mandatory annual lists and reports as income statement and statement of financial position.
-          Provide useful information for the development of strategies, policy formulation and preparation Plans.
-           Provide useful information to make the right decisions both for internal beneficiaries or outsiders
-           Provide the necessary information to follow up operations day after day
-           Provide information for performance assessment.
  A comprehensive system of accounting information consists of a set of old systems, some of which are inextricably linked with each other, and between them and the outside, and there is a need for the coordination and arrangement of these subsystems in addition to the process of supervision and supervision by the government (Ahmed,1998)
Decision-Making Concept
The administrative decision is to select islands and flour for one of the alternatives of two or more behavioral group alternatives (Nawaf,1999)
Decision-making is a choice made between two or more of the available alternatives, namely, the choice of the best alternative to the goal (Kasser,2000)
Decision-Making Steps:
Decisions are made independently of five stages (Hikmat ,2007):
-          Clearly define the goal, because it directs our steps towards making decisions.
-          Think as many possibilities as possible, from which decisions are derived and decisions.
-          Fact checking is very important. Lack of information may lead to incorrect decisions.
-          Thinking about the pros and cons of the decisions that have been taken must be examined every possibility and what can result from them and measure the extent of being appropriate or inappropriate.
-          Review all the stages again, and pay attention to whether new data have been added to create a change, and then decide, and if the decisions are appropriate can be a new examination.
Decisions contain the following elements (Zulif,1997):
-          Problem: This means that the decision maker has a specific problem that requires a solution.
-          Different alternatives: This means that there are different ways and multiple ways available to the decision-maker to choose one of them, but if there is one way, it means there is no trade-off, but it is obliged to choose.
-          Objective: There is a goal sought by the decision-maker is the goal of achieving the maximum return at the lowest costs.
Field study
 The researcher used frequencies, percentages, median, Chi-square, for the analysis of questionnaire data.
Table (1) the researcher observes that all of the sample agree with the hypothesis phrases. Through the.
Table (2) illustrates the chi square results on hypothesis phrases. 0 cells (0.0%) have expected frequencies less than 5%, and this confirms There is significant relationship between the use accounting information systems and the decisions making at peace university, this shows validity of the study hypothesis.
Table 1
Frequency distribution and percentage of the views of the study sample to study hypothesis phrases
Phrases
Strongly Agree
Agree
Neutral
Disagree
Strongly Disagree
Total
Use the accounting information systems increases the quality of financial information at Peace university.
18
36%
15
30%
10
20%
3
6%
4
8%
50
100%
The greater the reliance on computerized accounting information systems, the greater the administrative decisions.
20
40%
17
34%
6
12%
5
10%
2
4%
50
100%
The accounting information system applied to the Peace university is used for sufficient periods of time.
28
56%
10
20%
8
16%
3
6%
1
2%
50
100%
The accounting information system applied at peace university is based on the preparation of reports and plans and the provision of management needs for decision making.
8
16%
31
62%
9
18%
3
6%
-
-
50
100%
The use of accounting information systems leads to the rationalization of administrative decisions at the peace university.
21
42%
6
12%
12
24%
7
14%
4
8%
50
100%
The use of accounting information systems provides a set of control procedures and error detection when they occur.
26
52
12
24%
12
24%
-
-
-
-
50
100%
The use of accounting information systems increases the quality of financial information at peace university.
24
48%
18
36%
7
17%
1
2%
-
-
50
100%
The accounting information system applied to peace university is used for sufficient periods of time.
19
38%
17
34%
11
22%
1
2%
2
4%
50
100%
The accounting system at peace university is devoid of continuous system development.
33
66%
13
26%
-
-
4
8%
-
-
50
100%
The high cost of accounting information systems limits the ability to access them.
20
40%
24
48%
4
8%
2
4%
-
-
50
100%
Table 2
Chi-square test
Phrases
Chi-Square
Asymp. Sig
Use the accounting information systems increases the quality of financial information at Peace university.
91.00
0.000
The greater the reliance on computerized accounting information systems, the greater the administrative decisions.
70.560
0.000
The accounting information system applied to the Peace university is used for sufficient periods of time.
61.000
0.000
The accounting information system applied at peace university is based on the preparation of reports and plans and the provision of management needs for decision making.
52.201
0.000
The use of accounting information systems leads to the rationalization of administrative decisions at the peace university.
66.187
0.000
The use of accounting information systems provides a set of control procedures and error detection when they occur.
97.080
0.000
The use of accounting information systems increases the quality of financial information at peace university.
95.000
0.000
The accounting information system applied to peace university is used for sufficient periods of time.
88.265
0.000
The accounting system at peace university is devoid of continuous system development.
49.117
0.000
The high cost of accounting information systems limits the ability to access them.
93.003
0.000
Results
-          The use of accounting information systems increases the quality of financial information at peace university.
-          The greater the reliance on accounting information systems, the better the quality of administrative decisions at peace university.
-          The use of accounting information systems leads to the rationalization of administrative decisions at peace university.
-          The use of accounting information systems provides a set of control procedures and detect errors when they occur.
Recommended
-          Treatment of deficiencies or negatives when discovered in the early stages before reaching the final result.
-          Linking peace university with an information network that assists in the preparation of accounting reports.
-          Dealing with information clearly and accurately in the writing of reports at peace university.
References
-          Abdul Moneim, Mohammed Alaeddin, (2000) Linking Information to the Basic Requirements of Economic Models, Journal of Accounting, Saudi Society of Accountants, No. 24 p. 30.
-          Hussein, Ahmed, (2004) Accounting Information System, Intellectual Framework and Applied Systems, Arab Academy for Science and Technology, Egypt, p. 47.
-          Attia, Hashem Ahmed, (2000) Accounting Information System, University House Egypt, p 9.
-          Ahmed Zakaria, (1998), Accounting Information System, Contemporary Approach Dar Al-Marikh Publishing, Saudi Arabia, p.
-          Mohammed Youssef, (2001), Accounting Information Systems, Jordan, Dar Wael Publishing, p 55.
-          Saleem Al Husseiniya, (2005), Management Information Systems, Al-Warraq Publishing and Distribution, Jordan, p 27.
-          Mohammed Matar, (1995), Financial Accounting, Second Edition, Kuwait, Al Falah Office, p. 31.
-          Nawaf Knin, Decision Making, (1999) Dar Al-Thaqafa Publishing, First Edition, Jordan, p 83.
-          Kasser Nasir Al-Mansour, (2000), The Theory of Administrative Decisions, Amman, p. 53
-          Hikmat Narrator Ahmed, (2007), Accounting Information Systems, Dar Al-Thaqafa Library, Jordan, p 255.
-          Zulif Mahdi, (1997), Effectiveness on the Organization's Management of theories and Behavior, Dar Majdlawi Publishing, Jordan, p. 68


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