scholarly journals The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market

2017 ◽  
Vol 10 (6) ◽  
pp. 199 ◽  
Author(s):  
Qasim Alawaqleh ◽  
Mahmoud Al-Sohaimat
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Investment Decision ◽  
Accounting Information ◽  
Kingdom Of Saudi Arabia ◽  
Policy Makers ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Investment Decision Making ◽  
The Relationship

The study aimed to measure the relationship between the investment decision-making in the industrial companies listed in the Saudi Stock Market with the (IVs) characteristics of the accounting information systems (appropriateness and reliability, comparability and understanding), and renovation and maintenance of the hardware and software. The problem in the Kingdom of Saudi Arabia is that the government depends on oil revenues more than on attracting investments, therefore, the importance of this study is constituted by the provision of critical recommendations to policy makers in the Kingdom of Saudi Arabia in order to overcome this issue and improve the investments. In order to achieve the objectives of this study, questionnaires were administered to 194 people representing the study population; a multiple regression (standard regression) was also used to test the study hypotheses. In general, all variables were positively significantly related with the investment decision-making.The findings of this study also showed that the independent variables explained more than 65% of the variance in investment decision-making. The Saudi government and policy makers should issue new regulations to increase the interest in accounting information systems in order to attract the investment. In relation to the practical and theoretical contribution, this study used new variables in the new model, such as renovation and maintenance of the hardware and software. Furthermore, practical contribution will help policy makers and the Saudi government to advance in this area and implement new policies for investors in order to protect the economy and the society stability due to the war in Yemen and Syria.

Information Load and Consistency of Decisions

1996 ◽  
Vol 79 (1) ◽  
pp. 279-288 ◽  
Author(s):  
Charles E. Davis ◽  
Elizabeth B. Davis
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Accounting Information ◽  
Decision Makers ◽  
Information Load ◽  
Efficient Manner ◽  
Accounting Information Systems ◽  
The Relationship ◽  
Support Decision Making ◽  
Consistent Application

Rapid growth of automated accounting information systems has resulted in the availability of more accounting information on a more timely basis to support decision-making activities. To best support the needs of decision-makers designers of accounting information systems must present the information in such a way that decision-makers can make effective decisions in an efficient manner. Research has shown that decision-makers' strategies, and thus outcomes, are influenced by the amount of information available for making the decision. Existing studies of the effects of information load on decision-making employ at least two definitions of information load and often examine only accuracy of decisions. This study used signal detection theory to examine the effect of both definitions of information load on decision-makers' consistent application of a decision rule. The study shows that consistency of decisions is a function of the time allowed per cue, not the number of cues available. However, the relationship is not an increasing one, but instead is U-shaped.

scholarly journals PENGARUH PENGGUNAAN INFORMASI AKUNTANSI PADA HUBUNGAN ANTARA JIWA KEWIRAUSAHAAN DAN KEPUTUSAN INVESTASI

2019 ◽  
pp. 56
Author(s):  
Made Gede Wirakusuma
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Decision Making Process ◽  
Small Enterprises ◽  
Investment Decision Making ◽  
Micro And Small Enterprises ◽  
Business Practitioners ◽  
The Relationship

The investment decisions made by entrepreneurs tend to be influenced by their entrepreneurshipspirit. Several studies have proven this matter, but there are still some that show inconsistenciesregarding the influence of entrepreneurship spirit on the investment decision making process. Thisstudy is motivated to prove that the accounting knowledge of micro and small enterprises (MSE)business practitioners has an influence on the relationship between entrepreneurship spirit andinvestment decision making. This study utilize the questionnaire to collect data directly regarding theperception of MSE business practitioners related to their entrepreneurship spirit, utilization ofaccounting information, and investment decisions. A total of 98 MSE business practitioners wereselected as the research sample and is further analyzed using the moderated regression analysis toprove whether the utilization of accounting information is able to moderate the influence ofentrepreneurship spirit on investment decision making. The utilization of accounting knowledge byMSE practitioners has been proven to strengthen the influence of their entrepreneurship spirit on theinvestment decision making. This means that the knowledgeability of MSE practitioners regardingaccounting information helps the MSE entrepreneurs in making investment decisions. This studyproved that in addition to the entrepreneurship spirit, MSE business practitioners must also beknowledgeable about accounting information as it is greatly needed in the process of making investment decisions.Keywords: accounting knowledge, entrepreneurship spirit, investment decision making.  

scholarly journals Pengaruh Sistem Informasi Akuntansi, Ukuran Kinerja Keuangan Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja

2019 ◽  
Vol 2 (1) ◽  
pp. 11
Author(s):  
Novaliastuti Masiaga
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Accounting Information ◽  
Government Agencies ◽  
Accounting Information Systems ◽  
Performance Accountability ◽  
District Government ◽  
Government Data ◽  
Positive Effect ◽  
Measures Of Performance

The purpose of this study is to examine the variables that affect the performance accountability of the Boalemo Regency government. Data collection was carried out by giving questionnaires to 30 OPDs in the local government of Boalemo Regency and also by interviewing several financial subdivisions. The statistical method used to test the hypothesis is and multiple linear regression.The results of the study show that. First, accounting information systems, measures of performance and decision-making authority have a positive effect on performance accountability. Second, information systems and decision-making authority partially have a positive and significant influence on performance accountability. Third, the measure of financial performance partially has a negative and insignificant effect on the performance accountability of Boalemo District Government agencies. It can also be seen from the Determination Test that 32% increase in the accountability performance of Buol district government agencies can be explained by accounting information systems decision making while the rest can be explained by other variables at 68%.

scholarly journals ASSESSMENT OF THE ROLE OF ACCOUNTING INFORMATION ON EFFECTIVE INVESTMENT DECISION - THE CASE OF BANQUE POPULAIRE DU RWANDA ATLASMARA

2021 ◽  
Vol 6 (3) ◽  
Author(s):  
James Hodari
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Target Population ◽  
Staff Members ◽  
Investment Decision Making ◽  
Secondary Methods

The purpose of this study is to assess the role of accounting information on effective investment decisions at Banque Populaire du Rwanda Atlasmara. The target population was 50 staff members. The study used a primary method that involved questionnaires. Secondary methods of data collection involved a desk review of relevant materials. Data collection was then analyzed by using SPSS software. The study indicated a significant correlation between accounting information and investment decisions and all rely on information for an investment decision. It was seen from the analysis of responses, 83% argued always use accounting information for investment. It was revealed that the quality of accounting information in terms of its accuracy, adequacy, reliability, and mode of disclosure is a pertinent element of efficiency of investment decision making. The study recommends that commercial banks should use accounting always to increase the accuracy of their investment decision-making. The study recommends that Banque Populaire du Rwanda should consult the accounting information before making investment decisions and all interested parties to accounting information should use necessary financial ratios analysis for an investment decision. The study concludes that there is a significant correlation between accounting information and investment decision. JEL: M10; M41; R42 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0845/a.php" alt="Hit counter" /></p>

Device Configuration and Investment Decision-Making of Fast Charging Station

2013 ◽  
Vol 291-294 ◽  
pp. 866-871
Author(s):  
Wen Xia Liu ◽  
Liu Liu ◽  
Shang Yuan Li ◽  
Bing Lu
Keyword(s):  
Decision Making ◽  
Queuing Theory ◽  
Investment Decision ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Charging Station ◽  
Investment Decision Making ◽  
Fast Charging ◽  
Optimized Model ◽  
The Relationship

This paper describe an approach to optimize the economy of electric vehicles’fast charging station investment with service satisfaction be constraints. An optimized model is proposed to study the relationship between the number of charge devices and economy of investment, which is based on the internal rate of return. Some service index like the queuing time and queuing length based on queuing theory are calculated to make sure the result reasonable and attainable for both investors and customers. At last, an example based on a conventional traffic flow and service intensity is simulated on Matlab to prove the effectiveness of the model.

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