Author(s): Emad Nayef Turki, Saad Salih Hussein, Hamad Abed Mustafa
The research aims to study the accounting information system to demonstrate the effect of participating in the strategic decision as an independent variable on the dependent variable (administrative performance) through the mediating variable (clarity of purpose of the strategic decision). To achieve this goal, the research adopted a questionnaire list, distributed to 39 employees from the colleges of Tikrit University (College of Administration and Economics, College of Law, College of Engineering and College of Petroleum Engineering), in addition to the Finance and Audit Department of the University Presidency. The target group included the deans of the colleges with the scientific and administrative dean assistants, as well as the heads of the scientific departments and the accounts and auditing departments in each college. Only 33 questionnaires (85%) were used in the statistical analysis process, while 6 questionnaires were neglected for not completing the analysis requirements. The simple linear regression model (OLS) was used to demonstrate the role of accounting information systems in rationalizing strategic decisions through research variables (participation in strategic decision, clarity of purpose of strategic decision and management performance). The research concluded that there is a moral relationship and a significant impact of participating in the strategic decision on administrative performance through the mediating variable, and thus, increasing the likelihood of a rational strategic decision.