Investigating the impact of information systems and non-financial information systems on the effectiveness of organizational decision-making in petrochemical companies in Pars Special Economic Energy Zone

Subject Areas : Information Systems

mokhtar ranjbar ¹ , adel koulak ²

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Received: 2024-10-29 Accepted : 2024-12-30 Published : 2025-10-17

Keywords: Accounting Information System quality, Internal control system quality, Non-financial information quality, Decision making success, Pars Special Economic Energy Zone,

Abstract :

The main purpose of this research is to investigate the impact of information systems and non-financial information systems on the effectiveness of organizational decision-making in petrochemical companies in Pars Special Economic Energy Zone. The method of the current research is a descriptive analysis of the survey type and is applied in terms of purpose. The statistical population of this research includes employees and managers of industries Pars Special Economic Energy Zone. The sample size was estimated at 384 and they were selected by stratified sampling method. The research tools in this research include the internal control system quality standard questionnaire, Forn Lafatra Chagorn (2019) and the accounting information system quality questionnaire, Sudani (2012) and the Dornier non-financial information quality questionnaire (2018) and the decision-making effectiveness questionnaire of Forn Lafatra Chagorn (2019). and the Sudanese Non-Financial Performance Questionnaire (2012) which are related to the variables considered in the present research will be used to collect information and measure the variables. The validity of the questionnaires was assessed based on the opinion of experts and its reliability was also assessed based on Cronbach's alpha test. and were approved. In this research, in order to analyze the data from structural equations and especially the path analysis technique, using SMART PLS software, the identified paths of knowledge according to the conceptual model have been investigated. The findings of his research show that information systems and non-financial information systems have a significant effect on the effectiveness of organizational decision-making in petrochemical companies located in Pars Special Economic Energy Zone.

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