تصميم نظام معلومات محاسبي لتخطيط موارد المنشآت التجارية الصغرية و المتوسطة في إطار بطاقة الأداء المتوازن

Abstract EN

The primary objective of this study is to design an accounting information system that suits Small and Medium Enterprises (SMEs) to plan their resources and to maintain their sustainability.

This accounting system is designed to provide all necessary requirements, both financial and nonfinancial information in order to achieve the integration between the accounting financial systems with the prevailing information system of the company.

The study followed the descriptive and analytical methodology in studying the present situation of the accounting systems used by those (SMEs).

A questionnaire was distributed to survey the nature of those (SMEs) and to illustrate the defects of the traditional accounting systems within the relational database when applying the balanced-scored card system.

The study reaches numerous results such as few numbers of (SMEs) used accounting information systems which proved their unsuitability to provide the necessary indicators which might assist those (SMEs) in their resources planning.

The Study finds out that (SMEs) require those new information accounting systems to provide the useful indicators of a particular nature and to improve their performance.

The study proposed an information accounting system relying on data based system that focus on the balanced-scored system which provides immediate and required information and quick response of the changing needs to the management.

The proposed system works to achieve integration between the accounting information system and the prevailing accounting system of those (SMEs).

The study recommends owners and managers of (SMEs) to utilize accounting information systems so as to acquire the necessary information and improve their performance.