رحاب عبدالغفار إبراهيم مالم2022-11-242022-11-242004http://hdl.handle.net/123456789/18069ABSTRACT 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) .مشاكل الحاسب الفنيةالنظام المحاسبيThesis