This research was conducted to determine the effect of the use of accounting information systems on improving the five-dimensional competitive advantage (quality, cost, flexibility, speed and creativity) in a sample of banks operating in the Syrian c
oast. The researcher distributed (110) questionnaires to managers, heads of departments, observers and administrative personnel responsible for taking various forms and types of decisions adopted in the accounting information in the banks under study. The number of recovered and valid questionnaires which were discharged was (88). The researcher analyzed the data using the Statistical Analysis Program (SPSS 20). At the end of this research, the researcher reached a number of conclusions, the most important of which is: There is a significant effect on the use of accounting information systems to improve the five dimensions of competitive advantage in the banks under study. The researcher also made a number of recommendations, including: The need to apply the accounting information systems in the banks under study, and the interest in training managers and employees and decision makers in the use of accounting information systems and increase their knowledge in the areas of computer use and related programs, and the management of the banks under study should work on continuous improvement of the type of technology used, facilities, equipment, equipment and technical and administrative equipment of these banks
The purpose of this study is to examine the effect of the use of accounting information
systems on improving the quality of administrative decisions in a sample of banks in the
Syrian coast. The researchers distributed (100) questionnaires to manag
ers, heads of
departments, supervisors and administrative personnel responsible for taking various types
of decisions adopted on the accounting information in the banks in question. The number
of returned and valid questionnaires that were discharged was (77). The researchers analyzed
the data using the Statistical Analysis Program (SPSS 20).
this study aimes to demonstrate the impact of accounting information
(through its sub-variables such as the availability, quality and
characteristics of accounting information) in supporting business
combination decisions in Syrian holding companies.
التجارة الإلكترونية كمفهوم هي إدارة الأنشطة التجارية وتنفيذ العمليات المتعلقة بالسلع والخدمات بواسطة تحويل المعطيات عبر شبكة الإنترنت أو الأنظمة التقنية المشابهة
. وبشكل عام تعرَّف بأنها أنشطة تلبي احتياجات المستهلك في المكان والتوقيت المناسبي
ن وبالسعر المناسب , ومن ثم فإن التجارة الإلكترونية هي ذلك النوع من التجارة الذي يتم باستخدام وسيط إلكتروني سواء داخل الحدود السياسية لدولة ما أو خارجها بصرف النظر عن نوعية السلعة محل التجارة أو مدى مشروعيتها أو القانون الذي تخضع له , وتستخدم فيها وسائل دفع وتعاقد إلكترونية.
ويحاول الباحث فى هذا البحث فى سؤال جوهري وهو هل الإطار النظري للمحاسبة والذي أنشئ في ظل بيئة تجارية تقليدية كافي ويمكن تطبيقه في ظل البيئة التجارية الإلكترونية الحديثة؟وقد هدفت هذه الدراسة إلى التعرف على بيئة التجارة الالكترونية ومقارنتها ببيئة التجارة التقليدية ومعرفة مدى كفاية الإطار المفاهيمى للمحاسبة المالية للتعامل مع تلك البيئة وحصر المشاكل التي تواجه مهنة المحاسبة في ظل هذه البيئة إن وجدت واقتراح بعض التوصيات التي تساهم في حلها.
The study problems represented in the question if it is possible that optional
disclosure of environmental information will leads to the quality of accounting information
in Sudanese business organizations. The study aimed to know whether the Sudan
ese bodies
committed to environmental performance and disclosure in financial reports & the analysis
of the relationship between the optional disclosure & the environmental information to the
quality of accounting information and evaluation of the environmental committing in
Sudanese business organizations. In this study, a number of 150 questionnaires forms are
distributed among accounting offices that work in Sudan. About 130 questionnaires forms
are valid for analysis. The study comes the result that the optional disclosure leads to
environmental information in the financial reports &provide good information in taking
decisions& enable to predict environmental risk, which indicate the awareness of business
organizations to the environmental issues.
This paper reports a new variable in many aspects, including
knowledge of accounting, Due to the emergence of a changing
technological developments, a this research comes as an attempt to
study the relationship between the quality and presentation
of the
information disclosed electronically in companies listed on the Arab
stock markets, the benefit of accounting information.
The research found through a questionnaire addressed to brokerage
firms in the Arab financial markets under consideration for being one
of the beneficiaries of the Electronic accounting disclosure to a
positive relationship between the presentation and the quality of
information on the Internet to contribute to the benefit of the studied
companies and accounting information.
The current research aims to study the impact of each of the quality of accounting information system and organizational culture on the users' perceived usefulness, and to study the interactive impact of the organizational culture and the accounting
information system quality on the users' perceived usefulness.
Primary data were collected using a questionnaire developed using previous studies, and distributed to a non- probability sample of users of accounting information systems in the maritime shipping companies in Syria . 53 acceptable responses were received.Data have been analyzed using linear regression.
The results showed that there is a direct significant relationship between the quality of accounting information system and the users' perceived usefulness. They also showed that the dimensions of organizational culture (human resources orientation and cooperation) affect the perceived usefulness directly. The results demonstrated that The interaction between the system quality and each of the human resources orientation dimension and cooperation dimension has an impact on the perceived usefulness of the accounting information system.
In recent years, working environment has been characterized by the tendency
towards expanding the range of services and banking operations in accordance with time
developments, information technology, and communications world. This side carries
ma
ny positive signs that will increase customer satisfaction and confidence in the bank,
which would give it a greater ability to keep its customers and attract new ones; that will
be positively reflected on its performance. However, this has led the banking business to
being subjected to various risks; some of these risks are associated with internal factors
that belong to the bank and its management, and others are external whose source is
changing the environment surrounding the banking business, and that imposes priorities on
the bank to ensure survival in the banking market in light of increasing competition. The
most important of these priorities is to strengthen capital and reserves consistent with risk
levels imposed by this new and open environment. This study focuses on analyzing of
financial lists and reports provided by the accounting information system implemented at
the Real Estate Bank of Syria, and how much it can meet CAMELS requirements, being
one of the most important methods used in the banking evaluation process and supervision.
This research concludes that the accounting information system applied in the Real Estate
Bank of Syria provides some detailed information which can be used according to the
CAMELS method. However, there is some information that is not provided by the
accounting information system in its reports and statements to be used according to this
method.
يهدف البحث لدراسة تأثير التجارة الإلكترونية على عناصر نظم المعلومات المحاسبية المطبقة في البنوك التجارية الأردنية, و قد تم ذلك من خلال استبانة أجابت عليها عينة من المشاركين في هذه البنوك.
يتمحور هدف البحث حول دراسة إمكانية القيام بتقييم بنية الرقابة الداخلية المؤتمتة من قبل مفتشي الجهاز عند قيامهم في بعملية تدقيق المؤسسات الاقتصادية التي تستخدم نظم المعلومات المحاسبية المؤتمة وفق معايير الرقابة على نظم المعلومات، بما يتناسب و التطور ا
لحاصل في مجال استخدام تقنية المعلومات في النظم المحاسبية.
