دور جودة المعلومات المحاسبية المقدمة من المشروعات الصغيرة والمتوسطة في قرارات منح التمويل المصرفي (دراسة ميدانية على المصارف التجارية)

Abstract

This study aimed to identify the extent of the quality of the accounting information that provided by small and medium enterprises, and to identify the role of this information in bank financing decisions, by applying the study on the commercial banks operating in the Al-Zawiya city. The study tool was questionnaire for data collection, and the study sample includes the managers, heads of determents and employees at the commercial banks, and it was about (59) employees. It was using (one sample t- test) analysis and tested the study hypotheses, by SPSS for data analysis. The study concluded that the required quality characteristics are found in the accounting information of small and medium enterprises, and the study finding indicated that the accounting information, that is provided by small and medium enterprises plays role in the bank financing decisions.