محددات ونتائج تحسين بيئة المعلومات في الشركات المصرية الصغيرة والمتوسطة الحجم

الملخص EN

This study aims to clarify the importance of improvement of the information environment of small and medium-sized firms consistent with the increasing importance they represent to achieve development in emerging countries, including Egypt.

the study addresses the improvement in the information environment of SMES by exploring the determinants and consequences of that improvement and analyzing the procedures that can be taken to improve the information environment.

to measure the improvement of information environment, the study use indicator consisting of four elements; choices of accounting standards, audit quality, the composition of the board of directors and outsourcing accounting work.

the results showed that the increase in current liabilities represents the motivation to improve the information environment.

this improvement helps the company face the financing challenges it faces, allowing the company to access long-term financing sources and reduce the cost of debt.

based on these results, the researchers recommends to establish an disclosure index that includes best practices for voluntary disclosure in SMES and rank them in order of preference, and the issuance of a governance guide for the of these projects, in addition to pay attention to remove obstacles and solve problems facing these projects.

the importance of study can be explained ate different levels; for SMES, the results provide empirical evidence concerning the importance of information environment, which drive these companies to improve their information environment.

for regulatory and legislative bodies, the results of study motivate them to develop a regulatory framework to improve the information environment of that type of companies.

for society as a whole, the development of the SME information environment contributes to the promotion of the concept of transparency in general within the community, and enhances the opportunities of these companies to continue and grow, which is of great importance at the national level.

at the academic level, the results of the study represent an addition to accounting knowledge about the importance of accounting information systems in small and medium-sized companies.