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

Qasim Ahmad Alawaqleh · Mahmoud Al-Sohaimat

9 citations0/0 files storedInternational Business Research

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Decision Support System Applications Accounting Theory and Financial Reporting Financial Literacy and Behavior

Abstract

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.

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2022Business Research Methods 2022Accounting Information System 2018Accounting information systems 1996The Relationships among Performance of Accounting Information Systems, Influence Factors, and Evolution Level of Information Systems 1996Venture Capitalists, Unquoted Equity Investment Appraisal and the Role of Accounting Information 2003Accounting Information Systems (9th Edition)1994Accounting information systems (6th ed.)1991Analysis and Design of Information Systems

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