تطبيق نظم المعلومات المحاسبية في المنشآت الصغيرة و المتوسطة : دراسة ميدانية على المملكة العربية السعودية
Other Title(s)
The application of accounting information systems by small and medium- sized enterprises: evidence from Saudi Arabia
Source
Issue
Vol. 17, Issue 1 (30 Jun. 2014), pp.9-35, 27 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2014-06-30
Country of Publication
Bahrain
No. of Pages
27
Main Subjects
Financial and Accounting Sciences
Abstract EN
The aim of this study is to explore the extent of accounting information system application in small- and medium- size enterprises in Saudi Arabia to assess its ability to record and report their financial capacity.
The study used two methods: The first was a theoretical approach through proposing a seven elements model of accounting information system including goals, standards of accounting systems, inputs, processing, outputs, resources, control, and feasibility of the acquisition of accounting system.
The second method was a field test of the hypotheses.
The outcome of this study indicated the presence of significant differences between the accounting system elements of small- and medium- size enterprises.
However, the differences did not affect the ability of the accounting system to prove and disclose enough information about the financial capacity of those enterprises.
This study is important for those interested in small- and medium- size enterprises in academia and profession as well.
The study also contributes to bridging the apparent lack of accounting studies on small- and medium- size enterprises, particularly in Saudi Arabia.
American Psychological Association (APA)
المحارفي، عبد الرحمن أحمد. 2014. تطبيق نظم المعلومات المحاسبية في المنشآت الصغيرة و المتوسطة : دراسة ميدانية على المملكة العربية السعودية. المجلة العربية للمحاسبة،مج. 17، ع. 1، ص ص. 9-35.
https://search.emarefa.net/detail/BIM-658315
Modern Language Association (MLA)
المحارفي، عبد الرحمن أحمد. تطبيق نظم المعلومات المحاسبية في المنشآت الصغيرة و المتوسطة : دراسة ميدانية على المملكة العربية السعودية. المجلة العربية للمحاسبة مج. 17، ع. 1 (حزيران 2014)، ص ص. 9-35.
https://search.emarefa.net/detail/BIM-658315
American Medical Association (AMA)
المحارفي، عبد الرحمن أحمد. تطبيق نظم المعلومات المحاسبية في المنشآت الصغيرة و المتوسطة : دراسة ميدانية على المملكة العربية السعودية. المجلة العربية للمحاسبة. 2014. مج. 17، ع. 1، ص ص. 9-35.
https://search.emarefa.net/detail/BIM-658315
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 34-35
Record ID
BIM-658315