مجلة البشائر الاقتصادية
Volume 12, Numéro 1, Pages 788-802
2026-06-05

The Role Of Accounting Information Systems In The Decision-making Process In Economic Organization – A Field Study-



Authors : Benladghem Mohammed .

Abstract

This study examines the implementation of Accounting Information Systems (AIS) and their role in enhancing decision-making quality and Organizational success. It highlights the integrative relationship between AIS and decision-making and their impact on performance. A descriptive-analytical approach was used, based on survey data from 52 participants, including university professors and accounting and finance staff, using SPSS Version 25..The findings indicate a moderate positive correlation between AIS and decision-making (r = 0.601), with AIS explaining 36.1% of the variation in decisions. Regression analysis also reveals a statistically significant effect of AIS on decision-making. The results confirm that improvements in AIS lead to better decision quality and enhanced Organizational performance.

Keywords

Accounting Information Systems ; Decision-Making ; Information Quality ; Statistical analysis ; Organizational Performance

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