QUALITY OF ACCOUNTING INFORMATION SYSTEMS FOR THE EFFICIENT DECISION-MAKING OF ITS USERS

Abstract

Resources such as technologies, especially information systems, must be improved as a result of globalization. In addition, the scrutiny to which companies are subject has led them to evaluate the value of accounting software. The aim of this study is to ascertain the effect of well-designed accounting information systems on users' ability to make the best decisions. The application of 100 questionnaires is used in conjunction with Structural Equation Modeling (Smart PLS) to achieve the goal. Results: (a) information quality has the greatest influence on users' decisions, and (b) users do not have a sense of system quality benefits for their decision making.