دور نظم المعلومات المحاسبية في استدامة المشروعات الصغيرة و المتوسطة : دراسة ميدانية

Abstract EN

Small and medium-sized enterprises face many challenges for sustainability and survive and continue to grow, due to limited financial resources, the most important of these challenges is the weakness of the system The accounting of these facilities did not have sufficient awareness of the importance of the accounting system in many areas, and how you can use accounting information to improve their business and take Decisions, and then optimize the use of available resources, it has limited the role of accounting in recording transactions, and often lacking these facilities to accounting info rmation system.

And research aims to study the use of accounting information systems in small and medium enterprises in Egypt, bringing out the relevance of accounting information system in strengthening the sustainability of projects Small and medium-sized enterprises.

In order to achieve this, the researcher will rely on both theoretical and developmental research using the theoretical and field study methods.

First, it presents the primary data and information related to the research problem.

Second, conducting a field study by distributing survey lists on a sample of small and medium enterprises (The number of workers, the capital and the age of the project), the characteristics of the project owner (ownership, management and the qualification of the entrepreneur qualification) and the degree of use of the infor mation systems.

Hacbیh in the businesses of small and mediumsized in Egypt, while there is no statistically significant relationship between a qualified owner of the project and the degree of use of accounting information systems in small and medium-sized business projects in Egypt.