Investigating the relationship between the qualitative features of new financial information system and improving the managers' decision making in health sector Download PDF

The secret to achieving the goals of the organization in complex and difficult environmental conditions is to make sound and rational managerial decisions. In this regard, the accounting information system as a source of information for decision making is of particular importance to managers. This is a survey research. The statistical population of this study included development assistants, budget and financial managers, and mentors in the field of accounting, which included 220 people who were all included in the study. SPSS software was used to analyze the data of this study. The results of this study showed that the independent variables of the current research have a positive and significant effect on the dependent variable (p-value = 0/000) and all decision-making fields are significantly related to the qualitative characteristics of the information system of the modern financial system. According to the results of the study, system has not provided information needed by managers for decision making.