دور استخدام أنظمة المعلومات المحاسبية والمالية في اتخاذ قرا را ت منح القروض البنكية

Abstract

Our study aims to investigate the role of using accounting information systems in the decision-making process for granting bank loans. To address this main problem, we posed the question: Does the use of an accounting information system play a role in the decision-making process for granting bank loans at the Agricultural and Rural Development Bank in the state of Mila? To answer this question, we relied on a questionnaire as a means of collecting study data and distributed it to the employees of the Agricultural and Rural Development Bank - Mila, with a total of 30 employees during the period from May 2nd to May 17th, 2023. We used statistical tools to analyze the questionnaire axes and test hypotheses.The study found a positive role for the use of accounting information systems in the decision-making process for granting bank loans by guiding credit decisions and enhancing their quality through the accounting information provided to decision-makers.