The Impact of Accounting Information Systems Characteristics on Financial Decision-Making (A Field Study in Commercial Banks in Aden Governorate – Yemen)
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Abstract
This study aims to examine the impact of the characteristics of accounting information systems represented by (relevance, reliability, timeliness, comparability) in making financial decisions represented by (investment decision, financing decision, profit distribution decision) of commercial banks operating in Aden Governorate Yemen. The study sample comprised 70 individuals. A descriptive - analytical approach was employed achieve the study objectives. A structured questionnaire used to collect the data. The study used the statistical program (SPSS) to analyse the data.
The results showed there is a significant positive impact of the characteristics of accounting information systems in making financial decisions in commercial banks in Aden Governorate. Based on the finding, the study recommended, commercial banks enhance the accounting information systems to ensure provision of relevant and comparative information, to facilitate financial decisions making.
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Characteristics of accounting information systems, financial decision-making, commercial banks in Aden Governorate - Yemen.
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