Surveying the Management Accountancy and its Different Aspects Contribution to Managers’ Decision-Makings at West Azarbaijan Applied Sciences Universities
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 3
Abstract
The indispensable need of institutes and organizations to verified information in order for the managers to run them in their decision process is inevitable one. To do this, the management information system is taken into account as the main resource of information. The accountancy information system yields diverse financial information to those using these sorts of information specifically to the managers of each organization as the most important subsystem. The research statistical society (population) includes the 220 working staff at West Azarbaijan Applied Sciences Universities among which 89 individuals have been chosen based on the random sampling method. The questionnaire was used in this research to collect the data including 31 questions whose Validity was acceptable and its Reliability (Cronbach's alpha coefficient) was 0.729 which reveal the reliability of the questionnaire. The SPSS software was used to do the analysis which surveyed the descriptive as well as inferential statistics using the obtained data of the questionnaire and through using theKolmogorov– Smirnov, T test, and Friedman test in the statistical analysis. The research results showed that providing the accountancy information contributes to the decision-making of the managers working at West Azarbaijan Applied Sciences Universities, largely the non-accountancy information which affect top-down reliability variable, the financial knowledge, and the accountancy information providing variable, respectively.
Authors and Affiliations
LalehSamadi| Department of Management, Mahabad Branch, Islamic Azad University, Mahabad, Iran. email: Laleh.samadi@hotmail.com, MehranMolavi| Department of Management, Mahabad Branch, Islamic Azad University, Mahabad, Iran.
Keywords
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