أثر تبني نظام المعلومات المحاسبي الإلكتروني على جودة القوائم المالية - دراسة ميدانية لمؤسسة نفطال وحدة المدية

Abstract

This study aims to identify the effect of the electronic accounting information system adopting the quality of the financial statements through the theoretical premises presented therein, in addition to the applied study carried out by the student at NEP - Medea Unit -This study relied on the questionnaire as a basic tool for obtaining information and resorting to several statistical methods to determine the nature of data and appropriate tests for each hypothesis. The study concluded that the electronic accounting information system is that essential and important part so that it has an effective impact on the quality of financial statements in the institution.