نظم المعلومات المالية ودورها في اتخاذ القرار -دراسة حالة مؤسسة توزيع الكهرباء والغاز بولاية سعيدة-

Abstract

This study aimed to evaluate the financial information systems used at the Electricity and Gas Distribution Directorate – Saïda Branch, and to understand their role in the decision-making process within the institution. Based on the nature of the topic, the descriptive-analytical method and the case stady methode were used to examine the impact of the independent variable "financial information systems" on the dependent variable "decision-making," in light of the study's hypotheses. To achieve the objectives of the study, a questionnaire was used. It included the two main variables of the study " financial information systems" and "decision-making," along with some demographic variables, and was distributed to a random sample of 120 employees out of the total study population, which consisted of 261 employees in the institution. By relying on appropriate statistical methods and based on the results obtained, we found a statistically significant relationship between the dimensions of financial information systems (material requirements, human requirements, technical requirements, organizational requirements, and legal requirements) and decision-making at the Electricity and Gas Distribution Directorate – Saïda Branch.