مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH)in the electronic funds transfer operations, which include high remittances value between the participating banks in this system, This requires the need for the existence of an audit program based upon the Federal Board of Supreme to examine the Automated Clearing House System that takes into account the electronic systems included in Basel for the management of electronic bankingrisks as well as the framework COBIT requirements under the IT environment, which led to the occurrence of manipulation E - Cheque risk led to the loss of public funds by the concerned system. And thus occurrence of embezzlement, This aims to search through his hypothesis to the effect "the design audit program for Automated Clearing House System, and application on according to Basel for the management of electronic banking risks, as well as COBIT requirements under the IT environment contributes to the reduction of systemic risk and as reflected in the improvement of the level of service banking ", so he touched on in his theoretical conceptual framework of the system and the risk of Automated Clearing House System as well as to address to the issue of control over the electronic information systems, while research has sought in his application, to review of the actual reality of the experience of the government of Iraqi banks (Rafidain Bank and Rasheed Bank) to use Automated Clearing House System, And then propose an audit program and applied to the sample, and the search is over a set of conclusions, most notably : 1 - the lack of auditing program at the Federal Board of Supreme Audit includes check use Automated Clearing House System (ACH) applied in Iraqi banks because not having research sample banks a comprehensive system bank.2 - This system does not provide an integrated and comprehensive electronic processing of all the functions required by a clearing operation of a corresponding operations and settlement of incoming and outgoing cheques 3 - failure of the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).The main recommendations were as follows : 1 - adopt the proposed audit program in an audit carried out by the Federal Board of Supreme Audit control over the Automated Clearing House System (ACH).2 - the need to make necessary and which enables the system to carry out the electronic address integrated and comprehensive of all the functions required by a clearing process and without human intervention updates.3 - The need for the internal audit department in the research sample banks (Rafidain and Rasheed) participation process check on the transactions that take place through the Automated Clearing House System (ACH).

التنبؤ بحجم الصادرات والواردات في الميزان التجاري السلعي للعراق لغاية 2020

اسم المؤلف: محمود بشار سالم

اسم المشرف: فاتن فاروق صالح البدري

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: الاحصاء التطبيقي

الدرجة: دبلوم عالي

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

اسم المؤلف: حسين جبار بيوض المياحي

اسم المشرف: زهرة حسن عباس التميمي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: الاحصاء

الدرجة: ماجستير

الجامعة: جامعة البصرة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

تاثير الذكاء العاطفي والانماط الشخصية للتعامل مع الصراع في نتائج القرارات الاستراتيجية من خلال الدور الوسيط للقيادة العلائقية : دراسة تطبيقية لعينة من المديرين في وزارة الكهرباء العراقية == Influence of emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the mediating role of relational leadership An Applied Study for the Point of View of Sample of Managers in the Iraqi Electricity Ministry

اسم المؤلف: حسن عودة عبد الله

اسم المشرف: هادي عبد الوهاب عبد الامام

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: ادارة اعمال

الدرجة: ماجستير

الجامعة: جامعة البصرة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

المستخلص: Governmental organizations are seeking to achieve the best outcomes for their strategic decisions by increasing the effectiveness of the vertical and horizontal linkages to all divisions, which leads to the flow of efficient and effective information when making decisions (down - top), and the information relating to those decisions when you begin to implement on the ground (top - down). Therefore, all managers in all organizational levels should have skills of relational leadership. Furthermore, they should take in consideration on both emotional intelligence and personnel style to handling conflict on the strategic decisions.The conceptual framework was built upon the four variables : relational leadership as a mediator, while both emotional intelligence and personal style to handling conflict as an independent variables and strategic decisions outcomes as dependent variables. The main research question was “what is the effect of both emotional intelligence and personal styles to handling conflict on strategic decisions outcomes through the relational leadership as a mediator variable?”. This study applied in the Iraqi Electricity Ministry and production, transmission and distribution directorates and departments it's affiliated.The quantitative design and deductive approach were used in this study. The questionnaire was used as a method for data collection, and 324 managers were use as randomly as a sample of this study. Many statistical techniques were used for data analysis by using the software (SPSS. V.22 - AMOS. V.22), several conclusions emerged were the most important of the following : 1 - There is a direct positive effect of emotional intelligence (especially motivation & social awareness) and style of collaborating and accommodating to handling conflict on strategic decisions outcomes and indirect through relational leadership. While there is not a direct positive effect or indirect of styles (compromising, competing & avoiding) on strategic decisions outcomes.2 - There is a direct positive effect of emotional intelligence (especially social awareness & social skills) and style of collaborating and accommodating to handling conflict on relational leadership. While there is not a direct positive effect of styles (compromising, competing & avoiding) on relational leadership.3 - The relational leadership as a mediator variable has a positive effect on the premises of the framework, of the study through changing the direct effect of independent variables on the dependent variable to indirect effect more positive

السيناريوهات المحتملة للتعامل مع عقود التراخيص : دراسة تطبيقية في وزارة النفط العراقية == The Possible Scenarios of dealing with Licensing Contracts A practical Study in Iraqi Oil Ministry

اسم المؤلف: جواد كاظم عبد الزهرة

اسم المشرف: محمد حسين منهل العيساوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التخطيط الاستراتيجي

الدرجة: دبلوم عالي

الجامعة: جامعة البصرة

اللغة: العربية

مكان الجامعة: البصرة

المستخلص: The objective of the research is to promote the reality of the oil sector in Iraq by reviewing the options available to achieve this.The research focuses on building strategic scenarios for the future situations that could be the future of the oil industries in Iraq and how to deal with these situations depending on the main influencing forces and this is a session that represents an initial readiness for the virtual future, which provides the opportunity to know the strengths and weaknesses of each future, thus avoiding threats and investing opportunities as much as possible.This research also helps decision makers in the Iraqi Ministry of Oil to take the correct procedures and measures to deal with future situations and expand the prospects of strategic vision from the researcher's perspective. The researcher relied on the checklist as an initial diagnosis of the views of a sample of the senior management managers (directors and divisions in the Southern Oil Company mainly and some other places such as the center and the north and inside the ministry) regarding the technical, economic and legal aspects of licensing contracts as well as the role of scenarios in keeping with the future conditions of the company.The questionnaire (the five - degree Likert scale) was then used to estimate the responses of the sample. The results showed that the strategic scenario plays a major role in how to deal with future situations in the future. Given that, the scenarios address almost all future situations, making them semi - deterministic to predict what might happen. The researcher presented a number of results, the most important of which was that the strategic scenario is a useful approach to deal with oil licensing contracts due to the broad considerations of the different future prospects and not to focus on the likely ones only. Moreover, that it takes into account as much of the interests of internal and external stakeholders, so that the scenario reduces the blind areas that abound in the traditional formal plans. And the recommendations for each of those strategic scenarios and most important of the preparation, development, training and rehabilitation of Iraqi oil cadres scientifically and practically, and provide material and moral support in all its forms of the Iraqi oil academies and institutes so that the Iraqi side to take over the affairs and have the upper hand in the management of licensing contracts

مدى امكانية استخدام بطاقة الاداء المتوازن لتقييم الاداء في صناعة الاستخراج النفطي : دراسة تطبيقية في شركة نفط البصرة == Using Balanced Scorecard for Performance Evaluation in oil industry An Empirical Study in Basra Oil Company (B.O.C)

اسم المؤلف: جعفر عباس عبد الله

اسم المشرف: عبد الكريم عبد الرحيم علي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة البصرة - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: البصرة

الصفحات الاولى:

تحليل محددات التامين المصرفي واثرها في الاداء المالي لشركات التامين : بحث تطبيقي في مصرفي الرافدين والعقاري وشركة التامين العراقية العامة == The determinants analysis of banc assurance and its impact on financial performance of insurance companies An applied research In Al Rafidain , Real estate Banks & Iraqi Insurance Company General

اسم المؤلف: اياد حسن كاظم حسين

اسم المشرف: علاء عبد الكريم هادي البلداوي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التامين

الدرجة: ماجستير

الجامعة: جامعة بغداد - المعهد العالي للدراسات المحاسبية والمالية - قسم الدراسات المالية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: Try this search marked (analysis of the determinants of bancassurance and its impact on the financial performance of insurance companies) an applied research in the Rafidain and real estate and the Iraqi insurance company focus on the determinants and obstacles Activity vital and important, but an activity bancassurance And diagnosis and the extent of its impact on the financial performance of insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) Iraqi insurance company for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet and income revealed), and some of the financial statements for insurance premiums for banks research sample, This research several chapters of theoretical and practical body through which the researcher determinants of banking insurance and the experiences of countries around the bancassurance has dealt with eating separation of financial The last performance to insurance companies, the latter a practical side and applied analytical chapter The research was based on the key assumption that the determinants of bancassurance adversely affect the financial performance of insurance companies, there is a significant statistical significance and impact of the research variables, The research aims to identify the concept of bancassurance and procedures that should be followed and the potential applied to improve the joint performance between insurance companies and banks in connection with this activity, And to identify the most important determinants of and obstacles Activity bancassurance potential that may hinder its implementation and to know the extent of their impact on the financial performance of insurance companies and thus develop ways to analyze and manipulate down the desired goals The researcher has reached several conclusions including : ((* Despite the success of the banking activity insurance financial sector, but there are constraints limiting the growth and development affect the financial performance of the concerned institutions (insurance companies and banks), * the absence of a clear strategy for securing the banking whether in the insurance companies or the banks This activity included only insurance on the lives of the borrowers or insurance from the fire to the role ofAbstractBhousing borrowers (ie, the sense of collective insurance to customers of banks included) so far did not include individual documents, whether they are ordinary people or legal persons (individuals and companies)). As for the most important recommendations of the research are : development and establishment of a special section for secure banking in the Iraqi insurance companies and incorporated into the organizational structure of being a big and vital activity provides services to a large class of the insured public, Dependence on technological and technical insurance and banking development and attention to technical revolution with the introduction of modern information technology tools in the insurance and banking business, especially when data and information storage in order to reduce the time, effort and cost For information and accurate results.

اسم المؤلف: هادي طلال جعفر

اسم المشرف: نشات جاسم محمد

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: نظم المعلومات الادارية

الدرجة: ماجستير

الجامعة: الجامعة التقنية الوسطى - الكلية التقنية الادارية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق ومسؤوليات المدقق == Effect of Apply International Financial Instruments Standards Measurement and Disclosure Requirements on Audit Scope and Auditor Responsibilities

اسم المؤلف: يوسف طه ياسين

اسم المشرف: سعد سلمان عواد المعيني

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التقنيات المالية والمحاسبية

الدرجة: ماجستير

الجامعة: الجامعة التقنية الوسطى - الكلية التقنية الادارية

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: تشير معايير المحاسبة والابلاغ المالي الدولية الى المبادئ والاسس التي يلتزم بها عند اعداد القوائم المالية, والتي يبدي المدقق الخارجي رايه الفني المحايد عنها على وفق نطاق التدقيق, ويسعى جاهدا لبذل العناية المهنية المناسبة كي لا يتعرض للمسؤولية ايا كان نوعها بسبب الضرر الذي قد يلحق بمستخدمي القوائم المالية الذين اعتمدوا على رايه, ويكمن هدف البحث في التعرف على تاثير تطبيق متطلبات القياس والافصاح لمعايير الادوات المالية الدولية في نطاق التدقيق فضلا عن تاثيرها في مسؤوليات المدقق الخارجي اذا ثبت تقصيره او اهماله باحد الجوانب التي تؤدي الى تضليل المستخدمين.ولتحقيق هدف البحث قام الباحث باختبار فرضيات البحث, اذ نصت الاولى (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في توسيع نطاق عملية التدقيق), في حين نصت الفرضية الثانية (يؤثر تطبيق متطلبات القياس والافصاح الخاصة بمعايير الادوات المالية الدولية في مسؤولية المدقق الخارجي), واختبرت الفرضيات في عدد من المصارف الخاصة المدرجة في سوق العراق للاوراق المالية, اذ حللت التقارير المالية السنوية للمصارف عينة البحث لمعرفة مدى التزامها بمتطلبات القياس والافصاح الواردة في معايير الادوات المالية الدولية لتحديد تاثيرها في النطاق, فضلا عن تطبيق تلك المتطلبات في القوائم المالية لتحليل الاختلافات ومعرفة تاثيرها في مسؤولية المدقق الخارجي.وقد توصل الباحث الى استنتاجات عديدة من ابرزها وجود اختلافات بين القياسات والافصاحات المحلية والدولية في القوائم المالية, اذ بلغ التباين الحاصل في الاوزان النسبية الخاصة بالقياس والافصاح (48%) و(30%) على التوالي, فضلا عن تفاوت المعالجات المحاسبية للاستثمارات وما يتعلق بها من حسابات للمصارف عينة البحث.وفي ضوء الاستنتاجات قدم الباحث توصيات من اهمها ضرورة قيام مجلس المعايير المحاسبية والرقابية بالتحديث المستمر للقواعد المحاسبية العراقية وادلة التدقيق, فضلا عن تطوير مهارات المدققين الخارجيين في مجالات تدقيق القيمة العادلة, لتغطية نطاق التدقيق وتقليل المسؤولية الملقاة على عاتقه مما ينعكس على جودة عملية التدقيق. | IAS/IFRS refers to the principles and basics that must compliance in the preparation of financial statements, which the auditor express his impartial opinion about it according to audit scope, The auditor is actively seeking make the appropriate and professional care so as not exposed to any kind of liability because of damage to the users of financial statements who relied on his opinion. The research aims to recognize the effect of international financial instruments standards measurement and disclosure requirements on the audit scope and auditor's liability If it is proved negligence to one of the aspects that lead to mislead users.To achieve the research objective, the researcher had test the research hypothesis, the first one stipulated that (international financial instruments standards measurement and disclosure requirements effects on expanding the audit scope), while the other one stipulated (international financial instruments standards measurement and disclosure requirements effects on auditor's liability), these hypothesis were test in the annual financial reports of Iraqi private banks listed in Iraqi Stock Exchange (ISX) to find out the extent of its compliance with international financial instruments standards measurement and disclosure requirements to determine the effect on the scope, in addition, the researcher apply the requirements in the financial statements to analyze the variances and find out the effect on auditor's liability.The researcher had reach several conclusions, the most prominent were a gap between local and international measurements and disclosures in the financial statements, as the difference reached in relative weights (48%) and (30%) respectively, as well as disparity of accounting treatments to investments accounts in the banks.The researcher recommend that regulatory and accounting standards board must do continuous updating Iraqi accounting rules and audit evidence with the international standards and develop auditors skills related to fair value auditing, to cover audit scope and reduce his responsibilities which reflect on audit quality

تقويم اداء الجامعات العراقية في ظل مؤشرات الاداء المالي ومعايير الجودة الشاملة : بحث تطبيقي في جامعة كربلاء == Evaluating Performance of the Iraqi Universities in light of Financial Performance Indicators and Comprehensive Quality Standards An applied Research in the University of Kerbala

اسم المؤلف: نوفل محمود موسى التميمي

اسم المشرف: فؤاد عبد المحسن الجبوري

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة كربلاء - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

النص الكامل من المصدر: https://uokerbala.edu.iq/wp-content/uploads/2020/07/Rp-Evaluating-Performance-of-the-Iraqi-Universities-in-light-of-Financial-Performance-Indicators-and-Comprehensive-Quality-Standards.pdf

مكان الجامعة: كربلاء

الصفحات الاولى:

المستخلص: تعد الجامعات العراقية من المؤسسات المهمة التي ترفد سوق العمل بالملاكات الفنية والاكاديمية والمهنية وفق معايير ومؤشرات مالية متفق عليها ينبغي توافرها وتطبيقها، ومن تلك المعايير المهمة، معايير الجودة الشاملة التي اعدت اساسا في التصنيف الدولي للجامعات وكذلك المؤشرات المالية، لذا فان مشكلة البحث تتمحور في ضعف تطبيق معايير الجودة الشاملة والمؤشرات المالية للجامعات العراقية مما يجعلها غير مواكبة للتطورات والتحسينات للجامعات الرصينة.والهدف الرئيس للبحث هو تقويم اداء الجامعات العراقية من خلال تطبيق المؤشرات المالية المعتمدة من قبل ديوان الرقابة المالية الاتحادي ومعايير الجودة الشاملة لاجل الارتقاء بالاداء الجامعي العراقي وان عملية تقويم الاداء تسهم في تشخيص مواطن القوة والضعف داخل المؤسسة التعليمية مما يسهل ايجاد الحلول المناسبة للمشاكل التي تواجهها. ولتحقيق هذا الهدف تم اجراء دراسة تطبيقية في جامعة كربلاء (عينة البحث) ومن الاستنتاجات المهمة التي توصل اليها الباحث ان عملية تحديد المؤشرات الخاصة بقياس مستوى الاداء تعد ركنا اساسيا ومهما في عملية تقييم الاداء، من اجل مراقبة الاداء وتحسينه ومعرفة اسباب الانحرافات لاتخاذ القرارات السليمة، لذلك تعد مؤشرات الاداء المالي ومعايير الجودة الشاملة اكثر شمولية لانشطة المؤسسة التعليمية وما تحتويه من ادوات لقياس الجودة التي تعد ضرورية لتحسين وتطوير الاداء.واوصت بعدد من الوصايا اهمها ضرورة تبني معايير ومؤشرات عند تقويم اداء المؤسسة التعليمية كونها تعد البديل الامثل لقياس مستوى الكفاءة في العملية التعليمية والفاعلية في تحقيق الاهداف، فضلا عن شمولية هذه المعايير وما تحتويه على مؤشرات للجودة التي تعد ضرورية لتحسين الاداء. | Iraqi universities are important institutions that provide the labor market with technical, academic and professional staff according to agreed financial criteria, indicators that should be met and applied. Among those important criteria are the comprehensive quality standards, which were developed primarily in the International Classification of Universities, as well as financial indicators. Therefore, the problem of research is centered on the weakness of the application of comprehensive quality standards and financial indicators of Iraqi universities, making them not keep up with the developments and improvements of the universities.The main objective of the research is to evaluate the performance of Iraqi universities through the application of financial indicators approved by the federal financial control office, and comprehensive quality standards to improve Iraqi academic performance. The process of evaluating performance contributes to the diagnosis of strengths and weaknesses within the educational institution, making it easier to find appropriate solutions to the problems that face.To achieve this goal, an applied study was conducted at Kerbala University (the study sample). One of the important results of the study, the process of determining performance level indicators is an essential and important part of the performance appraisal process. In order to control, improve performance and know the causes of deviations to make sound decisions. Therefore, financial performance indicators and overall quality standards are more comprehensive for the institution's activities. The quality measurement tools that are necessary to improve and improve performance. The study submits a number of recommendations such as : the need to adopt criteria and indicators when evaluating the performance of the educational institution, as it is the ideal alternative to measure the level of efficiency in the educational process and effectiveness in achieving the goals. As well as the comprehensiveness of these standards and the quality indicators that are necessary to improve performance

تاثير ادارة الجودة الشاملة في تحسين اداء المؤسسه الخدمية - دراسة حالة في ديوان محافظة ديالى == The impact of the application of the requirements Of Total Quality Management in improving institutional performance ( A case study in diyala governorate office

اسم المؤلف: نورة سهيل محمد

اسم المشرف: نادية لطفي عبد الوهاب الجنابي

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: التخطيط الاستراتيجي

الدرجة: دبلوم عالي

الجامعة: جامعة بغداد

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: The research aims to measure the impact of the application of total quality to improve the performance of the Office of Diyala province management requirements in addition to identifying the nature of the relationship between the requirements of comprehensive quality management and institutional performance of the Court of Diyala province. The problem of research is that there is a weakness in the implementation of the requirements of Total Quality Management which reflected negatively on the quality of services provided to citizens and the lack of infrastructure in some areas of the province and the delay in the completion of many important projects such as road projects and school buildings, as well as the administrative procedures and mechanisms within the Diwan still largely routine weighing on citizens and causing delays in the completion of transactions In order to achieve the objective of the research, a questionnaire was adopted which consists of (the main variable) which is the requirements of TQM and the sub - variable of (improving performance) and distributed in the Diyala Diyala Governorate the research community to the managers and their assistants and heads of departments and their meanings and heads of the people and their assistants and a number of employees and the number of questionnaires distributed 189 Questionnaire 186 was recovered, including a questionnaire, while the rest was considered damaged, was tested two major research hypotheses which, one assumes the existence of a positive relationship between the application of quality and performance improvement and other management requirements assumed the existence of the Tathirlttbaiq administration requirements Improve the quality of the performance of the Office of the province, and some of the assumptions made were rejected sub - hypothesis concerning the existence of a positive relationship between the support of senior management and performance improvement sub - hypothesis concerning the existence of a positive relationship between continuous improvement and performance improvemen . The research found that the concern of officials of the security implications of the province has had a significant impact in the delay of projects and the deterioration of services provided to citizens as well as the senior management have a great desire to mobilize financial resources and the necessary support to implement this methodology was to start forming a quality team to take on The researcher recommended the need to develop a comprehensive strategic plan for the Diwan of the province, which is shared by the directors of the service departments associated with the ministry. It also recommended the assignment of responsibilities and powers in accordance with the qualifications and experience of the ministry. Assigned to him so that there is no loss of resources

تطوير نظام المعلومات المحاسبي على وفق متطلبات سلسلة القيمة لترشيد القرارات الادارية == The development of accounting information system in accordance with the requirements of the value chain to rationalize administrative decisions

اسم المؤلف: نور فالح حسن

اسم المشرف: نضال محمد رضا الخلف

الموضوع العام: الادارة والاقتصاد

السنة: 2017

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: الجامعة المستنصرية - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: برزت اهمية نظام المعلومات المحاسبي من اهمية المعلومات التي تعد حجر الاساس او المادة الخام في صناعة القرار الاداري اذ انها تزود الادارة بالمعرفة اللازمة وتقلل حالة عدم التاكد كما ان توفير المعلومات لكل نشاط من انشطة سلسة القيمة تمكن المديرين من اتخاذ القرارات الرشيدة التي ترفع من مستوى ادائها وتحقق النجاح للشركة , وقد تناول موضوع الدراسة الحالية جوانب مختلفة من التساؤلات وحاول وضع الكثير من الحلول والمعالجات من خلال فصول الدراسة النظرية والتطبيقية الاربعة ، بهدف تحسين جودة نظم المعلومات المحاسبية في الشركة العامة لصناعة البطاريات ومن خلال ربط نظم المعلومات المحاسبية بتحليل سلسلة القيمة. وبعد تبلور الاطار الفكري والفلسفي ومراجعة ما سبق من جهود بحثية ذات علاقة، صيغت فرضية الدراسة لتختبر في شركة العامة لصناعة البطاريات بغية تحديد استعمال نظم المعلومات المحاسبية والتوافق بين جهود انشطة سلسلة القيمة المتمثلة بانشطة البحث والتطوير، والتصميم، والانتاج، والتسويق، والتوزيع، وخدمة الزبون وبما يحقق ترشيد القرارات الادارية. ولاجل اختبار فرضية الدراسة، والتحقق من سريان انموذجه استعمل الاتي : - 1. تحليل الانشطة الرئيسة في شركة العامة لصناعة البطاريات . 2. تحديد الدور المرتقب لنظم المعلومات المحاسبية فى انشطة سلسلة القيمة .3. تحديد معلومات التكاليف التى يجب توفيرها فى انشطة سلسلة القيمة ، والتى تؤدى الى التاثير على نظم المعلومات المحاسبية التى تساعد على ترشيد القرارات الادارية.وانطلاقا من ذلك هدفت الدراسة الى تعزيز دور نظام المعلومات المحاسبي في انشطة سلسلة القيمة لترشيد القرارات الادارية من خلال تقديم انموذج مقترح لتطوير نظام المعلومات المحاسبي على وفق تحليلات سلسلة القيمة لدعم القرارات الادارية. قد توصلت الباحثة الى الاستنتاجات ومن اهما : 1 - الاعتماد على نظام المعلومات المتطور من شانه رفع كفاءة اداء الشركة من خلال امداد المديرين بالمعلومات اللازمة لترشيد قراراتهم . 2 - يساعد نظام المعلومات المحاسبي من رفع كفاءة انشطة سلسلة القيمة من خلال تقديم المعلومات الملائمة لاحتياجات تلك الانشطة . | Emerged the importance of accounting information system and the importance of the information, which is the cornerstone or the raw material in the industry of the administrative decision, as they provide the necessary knowledge management and reduce uncertainty as to the provision of information for each activity in the value chain enabling managers to take sound decisions, which raises the level of performance of the company's success was proceeding, the subject of the current study different aspects of the questions and tried to put a lot of solutions and remedies through classroom theory and four, with a view to improving the quality of accounting information systems in the public company for batteries by linking the accounting information systems analysis of the value chain.After the crystallization of the intellectual and philosophical framework for the review of the related research efforts, formulated the hypothesis of the study to test in the general company for manufacturing of batteries in order to determine the use of accounting information systems and compatibility between the efforts of the activities of the value chain of research and development activities, and design, production, marketing, distribution, and customer service, and that achieves the rationalization of administrative decisions.In order to test the hypothesis of the study, and the verification of the validity of used as follows : - 1 - Analysis of the activities of the chairperson of the general company for manufacturing of batteries.2 - Determining the future role of accounting information systems in the activities of the value chain.3 - Determine the cost information that should be provided in the activities of the value chain, which will lead to the impact on accounting information systems which help to rationalize administrative decisions.Proceeding from that aimed at strengthening the role of accounting information system in the activities of the value chain to rationalize administrative decisions by providing a model of a proposal to develop accounting information system in accordance with the analyzes of the value chain to support administrative decisions.The researcher has reached the conclusions and most important is : 1 - reliance on sophisticated information system would improve the efficiency of the performance of the company by providing managers with the necessary information to rationalize their decisions.2 - The accounting information system helps to increase the efficiency of value chain activities by providing information appropriate to the needs of those activities