تأثير نظم المعلومات المحاسبية الإلكترونية على الربحية : دراسة تطبيقية على الشركات الصناعية النشطة في البورصة المصرية خلال الفترة من 2007- 2017

الملخص EN

The aim of this research is to demonstrate the effect of using electronic accounting information systems represented in the readiness, integrity and security of the accounting information system applied in the industrial companies listed in the Egyptian Stock Exchange on the profitability measured by the rate of return on assets and the rate of return on equity.

The research question is whether there is an effect of using of the accounting information system on the profitability of the industrial companies listed in the Egyptian Stock Exchange.

The study followed the descriptive analytical method and the inductive method on a sample of 22 active industrial companies registered in the Egyptian Stock Exchange, based on the questionnaire and analysis of the financial statements using statistical methods.

The actual data of the financial statements of the industrial companies were adopted during the period from 2007 to 2017.

The study used the correlation, the causality analysis as well as the multiple regression analysis to test the hypotheses.

The results of the study showed that there is a statistically significant twoway relationship between the readiness of the accounting information system and the profitability of the companies.

There is also a causal relationship with statistical significance in one direction between the security of the accounting information system on profitability.

Similarly, there is a statistically significant relationship between the integrity of the operations of the accounting information system and between the rate of return on assets and the rate of return on equity.

The study recommended the need to computerize all the accounting systems in the industry sector in line with the importance of this vital sector, and keep abreast of the rapid technological developments in the modern era.

Also, there is a need to increase the investment in the developing of accounting information systems because of its positive role in maximizing companies' profit.

In addition to keep attention of managing information systems procedures and its modern techniques, hardware and software as it is today the one of the main resources of the organizations.