مخاطر نظم المعلومات المحاسبية الإلكترونية وأثرها على جودة الخدمات المصرفية (دراسة ميدانية على عينة من المصارف العاملة بولاية القضارف - 0202م)

الملخص

This study aimed to examine the risks associated with electronic accounting information
systems and their impact on the quality of banking services. The study aimed to identify the
impact of electronic input risks for accounting information systems on the quality of banking
services, the impact of electronic operating software risks for these systems on the quality of
banking services, and the impact of electronic output risks for accounting information systems on
the quality of services provided by banks. The study employed a descriptive-analytical
approach. The study population consisted of banks operating in Al Qadarif State, and the
sample was selected using simple random sampling. The study tested the following hypotheses:
Electronic input risks for accounting information systems impact the quality of banking services;
electronic operating software risks for accounting information systems impact the quality of
banking services; and electronic output risks for accounting information systems impact the
quality of banking services. The study concluded with several findings, including: Electronic input
risks for accounting information systems impact the quality of services in the banking sector;
electronic operating software risks for accounting information systems impact the quality of
services in the banking sector; and electronic output risks for accounting information systems
impact the quality of services in the banking sector. The study recommended a set of
recommendations to banks, including: paying attention to providing protection and security for
the property and information of customers in banks, paying attention to entering data into
electronic accounting information systems in a sound and secure manner in banks, paying
attention to the issue of data distortion in electronic accounting information systems in banks.