أثر متغيرات البيئة الخارجية في كفاءة و فاعلية نظم المعلومات المحاسبية : دراسة ميدانية على عينة من البنوك التجارية السودانية

Abstract EN

The study aimed to indentify the effect of legal, technical and economic variables on the efficiency and effectiveness of accounting information systems at the commercial banks in Sudanese, The study has employed deductive, inductive, descriptive-analytical and historical method.

A number of results were found out by the study; The study concluded that there is a high impact of both legal, technical and economic variables on the efficiency and effectiveness of accounting information systems at the commercial banks in Sudanese.

The study recommends that laying down the management policies and procedures in a clear- cut and understandable manner for the overall employees in banks.