أثر التحول لنظام المحاسبة الرقمية على خاصية التمثيل الصادق للمعلومات المحاسبية في ظل مبادئ و معايير موثوقية الموقع الإلكتروني

الملخص EN

The main objective of this study is to identify the expected effects of the digital transformation of accounting operations on the level of Faithful Representation of Accounting Information in light of the development of the application of website reliability systems in the Sudanese business environment.

The study concluded that the application of the digital accounting system within the framework of the application of the principles and standards of the website "Web Trust" contributed to activating the feature of faithful representation of accounting information, while its recommended the need to training accounting expertise on global trends in the Sudanese business environment in order to deal with technological and digital variables.