دور نظم المعلومات المحاسبية في تقييم الأداء المالي من وجهة نظر الخبراء

Abstract EN

The study dealt with the role of accounting information systems in evaluating financial performance from the point of view of experts.

The study aimed to study and know the impact of accounting information systems on evaluating financial performance, and to demonstrate the importance of accounting information systems in evaluating financial performance, and to identify methods for evaluating financial performance in financial institutions The importance of the research was represented in clarifying the importance of the steps of evaluating financial performance, and explaining the impact of accounting information systems on financial performance, and reflecting and clarifying the relationship between accounting information systems and the efficiency of financial performance.

The process of difficulties in managing accounts, and the need to develop the accounting information system, which led to raising the efficiency of management and improving the financial performance of the bank, and the quality of financial information for the systems used, which contributed positively to the evaluation of the financial performance of banking institutions.

The study also recommended several recommendations, the most important of which are: Accounting information systems because of their significant impact on the outputs of the system, and the need to train and qualify accountants on electronic accounting programs.