أثر الأنظمة المحاسبية علي نوعية المعلومات المالية دراسة مقارنة بين انظمة التشغيل اليدوي والتشغيل الإلكترونى

Abstract

Abstract This study focuses on the accounting systems and their effect on theyquality ofthe linancial information. _'l'he research problem is based on what are the "risks ensuing li"o|n applying the manual accounting and economic systems and their impact on the quality ofthe accounting and electronic systems andtheir impact on the quality of the accounting information. the control procedures and the internal auditing. The objective of the research is to stud)" the manual and electronic accounting systems and evaluation of the nature ol risks stemming from them on the accounting information. For realization the objective of this study, the researcher has conducted a field study in some companies of business sector which apply manual accounting system or mixed or electronic. The following hypotheses were tested:- First hypotheses : the environment risks ol’ manual accounting differ the from ones ofelectronic on the financial information. Second hypothesis: the application ofelectrionic systems lead to increasing risks on accounting information. Third hypothesis: the nature of internal control elements following in the manual accounting system tlil'l'er from the ones under the electronic systems. Fourth hypothesis: the electronic system has elilicct on the quality of the accounting inl'ormation. The study was concluded with recommendations as enumerated below: l- the Sudanese business sector have to Zl|1pl_\' the electronic systems for their information. 2- Designing the electronic systems must be done with flexibility. 3- Relating the accounting systems to the administrative method of effective decisions-taking. 4- Necessity ofapplying methods and standards that measure the value of accounting information with the electronic systems.