دور الإفصاح المحاسبي الإلكتروني في تحسين ملاءمة و مصداقية المعلومات المحاسبية

الملخص EN

This study aims to identify the contribution of electronic accounting disclosure in improving the appropriateness and credibility of accounting information through an analytical descriptive approach.

The study dealt with the theoretical framework for electronic accounting disclosure as well as accounting information.

The applied side was based on a questionnaire distributed to a sample of accountants and accounting experts to know their opinions about this practice.

The study concluded with a series of results, the most important of which is the strong correlation between the disclosure of accounting information and the appropriateness of the information.

But the relationship of this method of disclosure with the credibility attribute depends on the need to apply some special procedures to reduce the risks of accounting disclosure and ensure the security and integrity of the published accounting information on the website.