THE IMPACT OF INFORMATION SYSTEMS ON THE DECISION-MAKING PROCESS OF FINANCIAL MANAGEMENT: A RESEARCH IN THE MINISTRY OF EDUCATION IN LIBYA

Yıl 2022, Cilt: 6 Sayı: 10, 105 - 124, 31.08.2022

Serhan Gürkan

Öz

Information systems are considered one of the essential topics researchers are interested in. The increasing need to collect, process, and use data and information effectively is a crucial requirement for the success of organizations in all its forms. It has become obligatory for institutions to use information systems to make decisions related to administrative and financial functions. This study aims to determine the effect of information systems on the quality of decision-making in financial management. The research data was obtained through a purpose-prepared questionnaire. The population of this study consists of 200 employees working as managers, heads of administrative and financial departments, accountants, internal auditors in the Ministry of Education in Libya. Following the study's goal, the obtained data have been analyzed using the partial least squares regression (PLS) analysis method. The analysis results show that information system quality affects information quality and decision-making quality.

Anahtar Kelimeler

Information System, Decision Making, Information Quality, Financial Management

BİLGİ SİSTEMLERİNİN FİNANSAL YÖNETİM KARAR VERME SÜRECİNE ETKİSİ: LİBYA EĞİTİM BAKANLIĞI’NDA BİR ARAŞTIRMA

Öz

Bilgi sistemleri, araştırmacıların ilgilendiği en önemli konulardan biri olarak kabul edilmektedir. Veri ve bilgiyi etkin bir şekilde toplama, işleme ve kullanma ihtiyacının artması, her türlü organizasyonların başarısı için temel bir gerekliliktir. Dolayısıyla, kurumların idari ve mali işlevlere ilişkin kararlarında bilgi sistemlerini kullanmaları zorunlu hale gelmiştir. Bu çalışma, finansal yönetimde bilgi sistemlerinin karar verme kalitesi üzerindeki etkisini belirlemeyi amaçlamaktadır. Araştırma verileri, amaca yönelik hazırlanmış bir anket aracılığıyla elde edilmiştir. Bu araştırmanın evrenini Libya'da Milli Eğitim Bakanlığı'nda yönetici, idari ve mali daire başkanı, muhasebeci, iç denetçi olarak çalışan 200 çalışan oluşturmaktadır. Çalışmanın amacına uygun olarak, elde edilen veriler kısmi en küçük kareler regresyon (PLS) analiz yöntemi kullanılarak analiz edilmiştir. Analiz sonuçları, bilgi sistemi kalitesinin bilgi kalitesini ve karar verme kalitesini etkilediğini göstermektedir.

Anahtar Kelimeler

Bilgi Sistemi, Karar Verme, Bilgi Kalitesi, Finansal Yönetim

Kaynakça

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