الأرشفة الإلكترونية للبيانات و أثرها في نظم المعلومات المحاسبية في البنوك التجارية العاملة في قطاع غزة

الملخص EN

This research aims to identify the nature of risks that threaten the security of electronic accounting information systems in the environment of banks operating in the Gaza strip, their recurrence rates, and the reasons for their occurrence.

and to identify the protection measures followed by banks operating in the Gaza strip to reduce the risks that threaten electronic accounting information systems.

and to identify the regulatory controls for the security of those systems.

focusing on the risks of computer outputs and not neglecting them, the researchers used the descriptive analytical approach and used the questionnaire as a tool for research and it was applied to a sample of (30) employees working in commercial banks in the Gaza strip, and the SPSS statistical program was applied in order to reach the results, the most important of which are : we were able to search content or documents through the use of OCR techniques, or through indexing processes.

it provides ease in exchanging data and documents outside and inside banks, and making this archived information available for viewing by many personalities at the same time.

giving the opportunity to view any information or document.

electronic accounting information systems have basic components that contribute to achieving its objectives to a medium degree.

the effect of electronic archiving and after risks related to outputs was .933, and the effect of electronic archiving and after lack of experience, awareness and training of electronic archiving mechanisms was at a rate of 876.

the effect of electronic archiving and after lack of experience, awareness and training electronic archiving mechanisms by .729.

finally, the researcher reached recommendations, including : working on developing the system and its comprehensiveness for all levels of administration and for all units, and unifying the nature of the programs used in the departments.

paying attention to the design and development of the accounting system through the employees in the departments in order to be more appropriate.

work on rehabilitating the scientific cadres, who work on the system through training courses, so that they can deal with the occurring variables and developments in information technology.

the system must provide a clear and easy guide to understand how to use the accounting information system and deal with it.