أثر الأنظمة الإلكترونية علي تقويم وكفاءة النظام المحاسبي بالمصارف السودانية

Abstract

Abstract This research deals with the effect of electronic accounting systems on the evaluation and efficiency of banking accounting system . The research problem represented at the attempt to identify the effect of electronic systems on the accounting system . The research aims to study electronic accounting systems including modern technologies as well as concepts and evolution of accotmting information systems. The research also aims to identify the significance of the effect of these systems on the evaluation and efficiency of banking accounting system .. To achieve research objectives the researcher performed field study on the banking sector - the case study of Fiasal Islamic Bank, through questionnaire specially designed to collect and analyzed data as well as testing the following hypotheses: 1- Utilization of electronic accounting systems enhances efficiency of procedure of banking accounting system. 2- Utilization of electronic accounting systems improves the quality of accounting information at banks . 3- Utilization of electronic accounting systems minimizes the cost of banking services. < 4- Utilization of electronic accounting systems increases the risks of operating the accounting data. The Researcher has adopted the following research methodologies: Deductive approach, inductive approach, historical approach and the descriptive approach. " The study proved the above-mentioned hypotheses and reached the following findings: 1- Electronic accounting systems at the case study bank has contributed in realization of accurate dealing with inputs and efficiency of operations as well as output precision. 2- Qualitative information has helped in performance evaluation of the accounting system and the ability of the bank in discharging its commitments 3- Application of electronic systems has helped in minimizing overtime and consequently minimizing the

labor force, which in turn has led to minimizing the costs of banking services. 4- Under the umbrella of utilization of electronic system in operating the accounting data, you will find the intangible audit track has led to increase the risks of operating the accounting data. - The researcher recommends the following: 1- The bank accounting systems should be activated to V coincide with modern technology in banking mechaniam. 2-On going modern and scientific training should be established, to qualify bankers in conformity with the very nature of the work they were assigned to perfonn, which is related to computerized systems. 3- Guarantee of program security and protection means to prevent risks of operating the accounting data. 4- More future researches and studies should be conducted on the field of computerized systems.