أثر استخدام المحاسبة الالكترونية على جودة الأداء المحاسبي للمصارف (دراسة على المصارف بمدينة دنقلا–الولاية الشمالية–السودان-2023م)
الكلمات المفتاحية:
electronic accounting, quality of accounting performanceالملخص
The study aimed to clarify the impact of using electronic accounting on the
quality of accounting performance in banks. The problem lies in the fact that the
introduction of electronic accounting systems in banks has led to a fundamental
change in the accountant’s tasks and responsibilities, the level of accounting
performance, and the nature and outputs of accounting work in general. So, what is
the effect of using electronic accounting on the quality of accounting performance
in banks? The study employed inductive, deductive, historical, and descriptive- analytical methodologies. The study concluded that the use of electronic
accounting positively affects the quality of accounting performance in banks
through its sub-factors. It was found that the availability of the components of
electronic accounting in the bank is the most influential factor, with an impact rate
of 0.48, followed by the nature and characteristics of the electronic accounting
system applied in the bank with an effect size of 0.22, and finally, the suitability of
the electronic accounting system to the nature of the bank’s activity with an effect
size of 0.05. The study recommended increasing attention to training and
qualifying bank staff in the field of electronic accounting and electronic systems in
general, as well as focusing on the maintenance and updating of devices and
software used in carrying out accounting work in banks.
