The Role of Accounting Information Systems in Rationalising Investment Decisions in Manufacturing Companies in Egypt

The aims of this research are concerned with: a) determining to what extent manufacturing companies in Egypt rely on the current methods (financial, non-financial or risk analysis techniques) used in evaluating their investment projects; b) assessing the extent to which AISs applied in manufacturing companies in Egypt provide a basis for using the above-mentioned methods in evaluating their investment projects; and c) using the results of this assessment to suggest how the applied AISs might be improved to meet the needs of the process of investment decision-making. Accordingly, the present research depended on reviewing, analysing and discussing the suggestions presented in the literature related to the use of the current methods of evaluating investment projects in manufacturing companies. In addition, it depended on a combination of quantitative and qualitative approaches in a complementary way, using the survey method (questionnaire and semi-structured interviews) to achieve the research objectives. This research revealed that there is a gap between theory and practice in th