A.L. Salar Hussein Mohammed, A.L. Kaiwan Hasan Salih

Iraqi Journal for Administrative Sciences
2024, Volume 20, Issue 82, Pages 22-41

Abstract

The study aims to determine the impact of accounting information system quality on managerial decision-making in the banking sector in the Kurdistan Region. Accounting information system quality is the independent variable that measures relevance, reliability, timeliness, verifiability, and understandability. To obtain the data for the study, 189 questionnaires were distributed to bank employees and university teachers. 68% of the questionnaires were answered correctly. The quantitative approach was used to analyze the questionnaire to determine the inter-variable effect using statistical software (SPSS 22). The results show that relevance has an insignificant negative effect on administrative decision-making. On the other hand, reliability and verifiability have an insignificant positive effect on administrative decision-making. However, timeliness and understanding have a significant positive effect on administrative decision-making. The study recommends that public institutions conduct exhaustive research on the private sector to develop and implement accounting information systems and provide high-quality accounting information that contributes to rational decision-making.

Keywords

Accounting Information System, AIS, Administrative, Decision-Making, Bank, Iraq Stock Exchange, ISE.