Palestine Technical University Research Journal


This study sought to highlight the effect of information accounting systems on the financial decisions (fund decisions, investment decisions, deviance earning decisions, special decisions) of commercial establishments in Tulkarem Governorate and to show which variables have the greater impact on these decisions. The researcher conducted the study using a questionnaire. He distributed questionnaires covering 300 accountants and auditors depending on the statistics of Tulkarem Chamber of Commerce and Trade in 2019. The study sample composed of 50 accountants and auditors in October 2019. To achieve the end of the study, the researcher employed arithmetic means and standard deviation. The study reached many findings; there is a great effect of information accounting systems on taking financial, investment and funding decisions and profit distribution in commercial establishments owing to the accounting information provided by the accounting system. Also, there is no statistically significant difference in the degree of using information accounting systems in these commercial establishments that can be attributed to demographic variables (educational qualification, job, specialization and years of experience). In light of this, the researcher made some recommendations including urging the Palestinian commercial establishments to adopt modern information accounting systems in making financial decisions regarding funding and investment decisions and profit distribution. Bedsides, these establishments' financial decisions need to be based more on information extracted from the information accounting systems. Finally, these establishments need to raise the awareness of their accounting staff working in the financial department of the importance of mastering in-formation accounting systems.