أثر جودة نظام المعلومات المحاسبي الإلكتروني على الاداء المالي للمؤسسة الإقتصادية - دراسة ميدانية

Abstract

This study aimed to highlight the impact of e-accounting information system on the financial performance of economic institutions, by identifying what the e -accounting information system is from the concept, co mponents, characteristics... The basic concepts of financial performance, how to evaluate it and the indicators used in this, and then the relationship between the electronic accounting information system and the financial performance of the economic institution were clarified, and finally the field study was carried out by distributing 40 resolutions to the staff of three public institutions in Medea state from 20 July 2020, and extracting and analyzing data to draw conclusions . One of the most important results of the study is the clarity of the impact of the quality of the electronic accounting information system on financial performance, through the impact of the system outputs represented by accounting information on the evaluation of financial performance, which in turn leads to the decision-making of the necessary decisions. Thus, the study recommended the need for good control of the electronic accounting information system to obtain high quality information.