THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON RATIONALIZING AND MAKING SHORT-TERM ADMINISTRATIVE DECISIONS "A FIELD STUDY IN COMMERCIAL BANKS IN ADEN GOVERNORATE"

Abstract

This research aims to understand the role played by accounting information systems in the decision-making process and to determine the nature and strength of the relationship that must be considered in accounting information to meet administrative needs. This was done by applying the research to commercial banks in Aden Governorate. The researcher relied on previous relevant literature and studies to collect data related to the subject. From these، secondary data was obtained، which formed the theoretical framework of the research. As for the practical framework، (38) questionnaires were prepared and distributed to the research community for this purpose. (33) valid questionnaires were recovered for analysis، with a response rate of (87%). The researcher also used the descriptive and analytical approach as a scientific method that is compatible with the nature of the research، its problem، and its objectives. She used the necessary statistical methods to test the research hypotheses and obtain numerous results، the most important of which is the availability of qualitative characteristics of accounting information systems (suitability، reliability) in banks، between the quality of accounting information and the conditions and variables surrounding the decision-making process، as well as studying the commercial characteristics and requirements in Aden Governorate at a very high rate. It also showed that there is a statistically significant effect of suitability in rationalizing administrative decisions in banks at a significance level of 5%. Among the research recommendations is the presence of a positive effect of the qualitative characteristics of accounting information systems on the quality of electronic banking services. The research also recommends that commercial banks in Aden must apply modern accounting information systems to benefit from their unique characteristics in order to achieve the optimal utilization of their resources، and thus achieve their strategic vision and achieve high quality in administrative decision-making.