أثر الإفصاح المحاسبي الإلكتروني علي مستوي جودة المعلومات المحاسبية : دراسة تطبيقية علي القطاع المصرفي السوداني

الملخص EN

The study aimed to investigate the impact of electronic accounting disclosure on the quality of accounting information in terms of relevance and transparency.

The researcher depend on historical approach to review the previous studies and see the references and periodicals, the descriptive analytical approach to analyze the questionnaire , and the inductive approach to test the hypotheses.

The researcher used books, references and periodicals, as secondary source and the questionnaire as primary source.

The study concluded that the electronic accounting disclosure positively affects the adequacy and transparency of accounting information