IDEAS home Printed from https://ideas.repec.org/a/ibn/ibrjnl/v10y2017i6p199-211.html
   My bibliography  Save this article

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

Author

Listed:
  • Qasim Alawaqleh
  • Mahmoud Al-Sohaimat

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.

Suggested Citation

  • Qasim Alawaqleh & Mahmoud Al-Sohaimat, 2017. "The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market," International Business Research, Canadian Center of Science and Education, vol. 10(6), pages 199-211, June.
    • Handle: RePEc:ibn:ibrjnl:v:10:y:2017:i:6:p:199-211
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ibr/article/view/67140/37095
    Download Restriction: no
    File URL: http://www.ccsenet.org/journal/index.php/ibr/article/view/67140
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Haga Elimam, 2017. "The Role of Small Businesses (Small Scale Economic Projects) in Alleviating the Acuity of Unemployment," International Business Research, Canadian Center of Science and Education, vol. 10(3), pages 120-132, March.
    2. Claudiu BRANDAS & Dan STIRBU & Otniel DIDRAGA, 2013. "Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 17(4), pages 87-95.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hamood Mohammed Al-Hattami & Faozi A. Almaqtari, 2023. "What determines digital accounting systems’ continuance intention? An empirical investigation in SMEs," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marco Benvenuto & Roxana Loredana Avram & Alexandru Avram & Carmine Viola, 2021. "Assessing the Impact of Corporate Governance Index on Financial Performance in the Romanian and Italian Banking Systems," Sustainability, MDPI, vol. 13(10), pages 1-16, May.
    2. Hammed Olabode Ojugbele & Robertson K. Tengeh & Oyebanjo Ogunlela, 2022. "COVID-19 bailout nationalism: a predicament in saving small immigrant-owned businesses in South Africa," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(6), pages 33-42, September.

    More about this item

    Keywords

    accounting information systems; investment decision-making; capital markets;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ibrjnl:v:10:y:2017:i:6:p:199-211. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.