أثر استخدام المحاسبة الالكترونية على جودة الأداء المحاسبي للمصارف (دراسة على المصارف بمدينة دنقلا – الولاية الشمالية – السودان -2023م)
Year: 2026
Type: article
Abstract: The study aimed to clarify the impact of using electronic accounting on thequality of accounting performance in banks. The problem lies in the fact that theintroduction of electronic accounting systems in banks has led to a fundamentalchange in the accountant’s tasks and responsibilities, the level of accountingperformance, and the nature and outputs of accounting work in general. So, what isthe effect of using electronic accounting on the quality of accounting performancein banks? The study employed inductive, deductive, historical, and descriptive-analytical methodologies. The study concluded that the use of electronicaccounting positively affects the quality of accounting performance in banksthrough its sub-factors. It was found that the availability of the components ofelectronic accounting in the bank is the most influential factor, with an impact rateof 0.48, followed by the nature and characteristics of the electronic accountingsystem applied in the bank with an effect size of 0.22, and finally, the suitability ofthe electronic accounting system to the nature of the bank’s activity with an effectsize of 0.05. The study recommended increasing attention to training andqualifying bank staff in the field of electronic accounting and electronic systems ingeneral, as well as focusing on the maintenance and updating of devices andsoftware used in carrying out accounting work in banks.
Author: عبد المطلب عثمان أحمد, د.عصام
Institution: University of Dongola
Language: Arabic
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220458677