أثر الصيرفة الإلكترونية علي جودة المعلومات المحاسبية في المصارف : دراسة ميدانية علي المصارف العاملة بمدينة كوستي-السودان

الملخص EN

The study aims to show the effect of electronic banking on the quality of accounting information in banks, as It aims to review the concepts of electronic banking and the concepts of quality of accounting information, the study tested the following hypothesis, the application of electronic banking leads to the relevance and reliability of accounting information, electronic banking leads to the availability of secondary qualitative characteristics of accounting information .The study reached several results, including: The application of electronic banking leads to the appropriateness and reliability of accounting information, and Aso enhances the availability of secondary qualitative characteristics of accounting information, the study recommended : the need to provide online banking services because they lead to the appropriateness of accounting informatio