8032

Page 1 of 5

Journal for Studies in Management and Planning

Available at http://edupediapublications.org/journals/index.php/JSMaP/

ISSN: 2395-0463

Volume 03 Issue 08

July 2017

Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 264

Accounting Information System and Decision Making at

Universities Field Study in Peace University – Sudan

Dr. Badreldin Elhadi Ahmed Serajeldin & 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

Page 2 of 5

Journal for Studies in Management and Planning

Available at http://edupediapublications.org/journals/index.php/JSMaP/

ISSN: 2395-0463

Volume 03 Issue 08

July 2017

Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 265

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:

Page 3 of 5

Journal for Studies in Management and Planning

Available at http://edupediapublications.org/journals/index.php/JSMaP/

ISSN: 2395-0463

Volume 03 Issue 08

July 2017

Available online: http://edupediapublications.org/journals/index.php/JSMaP/ P a g e | 266

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.

36%

30%

20%

100%

The greater the reliance on computerized

accounting information systems, the greater

the administrative decisions.

%04

34%

12%

10%

100%

The accounting information system applied

to the Peace university is used for sufficient

periods of time.

56%

%04

16%

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.

16%

62%

18%

100%