أثر حوسبة النظام المحاسبى علي النظم المحاسبية بمؤسسات التعليم العالي الحكومية بالسودان

Abstract

Abstract This study focuses on the impact of using computer for the performance of the Higher Education Institutions in Sudan. The study attempts to find means and ways of avoiding and preventing constraints that are faced when computerizing the accounting system, through knowing the areas whereas computers are to be used, specially the sections of financial administrations at the Higher Education institutions. Also, identifying the problems that impede computerizing the system of the higher education institutions and finding solutions to these impediments. The study problem is that the accounting system, in most of the financial administration units at the institutions is still being carried out in a traditional manner (manual system). Hence, the research endeavors to obtain reasons behind that through answering the following questions: What is the motive behind perpetuating the traditional manual system? Is it because of the passive direction of the administration and accountants towards computerizing the accounting system? Or lack of availability of qualified personnel to use computers? or for other financial and administrative reasons? To realize the study objectives the following hypotheses have been tested: l. Computerization of the accounting system leads to improving the performance of the higher education institutions in Sudan . 2. Improving the accounting perfonnance of the government Higher Education leads useful financial statements. 3. The accounting administrations in the government higher education institutions could solve the problems that face computerization of the accounting system in their institutions. The following results have been ensued; -The computerization of accounting system will improve the performance of these institutions; -the most area for applying computerization of accounting systems is the preparation of the salaries. The most important recommendations of this study are; -Endeavouring to computerize the accounting systems in all the government Higher Education institutions for its advantages in improving the performance; working to avail material and technical capacities in the administrations of the computers to be compatible with the modem technology; -working to qualify the present manpower operating the accounting systems by training them in the area of computers; -Giving attention for enlarging usage of computers in areas of final accounts and revenues collection sections in the govemment Higher education institutions.