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The Role of Accounting Information Systems in Supporting Privatization Program(An Empirical Study in Bahrain Airport Company, Cars Puplic Transportation Company and AL Hidd Power Company) |
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PP: 151- 179 |
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Author(s) |
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Mariam aref alsheek,
Ammar Esam Al-Sammarraee,
Nadya Alshareeda,
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Abstract |
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| The present paper aims to address the role of accounting information systems in supporting the privatization process, highlight the challenges facing the privatization process as well as present recommendations that would support the privatization process. The author formulates the research problem to answer some questions, such as what is the importance of accounting information systems in supporting the privatization process? and What are the obstacles and challenges that may limit the privatization of its goals and how to overcome them? The research was conducted to answer the following question: What is the role of accounting information systems in supporting privatization programs? The population and the sample comprised (20) employees working in three privatized companies in Bahrain. A questionnaire was distributed to them, then data were analyzed. The results demonstrated that the decision-making related to privatization depended on the efficiency and accuracy of the information process provided because it was shown that the most important elements in supporting privatization programs were the efficiency and accuracy of information provided by the accounting system. The study recommends that the applied accounting system in the company should have the ability to control the accounting operations during the preparation work. Moreover, accounting information provided by the accounting system should match the nature of the decisions taken. Furthermore, staff should be trained on the latest accounting systems. In addition, any public facility can be privatized after a deep, objective study that indicates the importance of a privatization process. |
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