النظم المحاسبية الإلكترونية في مصانع المواد الغذائية ودورها في تعزيز مخرجات النظام المحاسبي

الملخص EN

The study dealt with electronic accounting systems in food factories and their role in enhancing the outputs of the accounting system, and aimed to identify the relationship between the application of computerized accounting information systems and the quality of accounting system outputs for food factories in Sudan through a survey of the opinions of accountants and auditors in the food factories in the state of Khartoum, where a random sample of 170 people representing accountants, heads of accounts departments, financial managers, auditors and members of accounting departments was selected mainly, 170 questionnaires were distributed and 150 questionnaires were retrieved with a retrieval rate of 88%, SPSS used to analyze the questionnaire data.

the most important results are: the computerized accounting systems provided reliable and appropriate information and correct financial statements compared to the traditional accounting systems, which earned that information and financial statements the confidence of internal and external users, also the use of computerized information systems reflected positively on the quality of the financial reports.