ACCالمشاكل الفنية لاستخدام الحاسب الالي في النظام المحاسبي بالتطبيق علي الشركة العربية للكمبيوتر

Abstract

ABSTRACT The research locuses on the use ol‘ computer in accounting system and the problems associated \\ith it _ with the belielthat it is one ol‘ the modern technological tools which contribute to performance improvement and development in various areas . The research problem centers on clarifying the impact ol‘ the use of computer on the traditional accounting system and the elleets of the computers , programs, user and external problems on the service quality presented by the computers in the system . The objective ol‘ the study is to rellect these problems and to attempt to solve or minimize them through testing the following hypotheses l\ Computerization of accounting system , improves the accounting performance of Enterprises . 2\ Computerization of accounting system , complicates the audit follow — up , and therefore leads to manipulation ofthc financial data . 3\ Computerization of the accounting system, creates some negative impacts on the accountant abilities and experiences . —l\ lhe programming and technical problems and other ,e.g. lack ol‘ conlidence lead to the lost ol‘ benelits ol computerization . lo realize the research objective and to test the hypotheses the researcher has studied the case ol‘ the AR/\Bl/\N computer company (ACC) .