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.
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