قياس جودة مبادئ المحاسبة الإلكترونية باستخدام أدوات المنطق المضبب

Abstract EN

Abstract According to the trend that accelerated towards the use of electronic accounting and to the development of steady Information and Communication Technology (ICT), and accounting information is the cornerstone in the preparation of statements and accounting reports of the organization, which must be a great deal of quality, so IFAC prepare set of principles of electronic accounting in order to make the accounting information more reliable and suitable for the development of information technology.

This research introduces the concept of electronic accounting , the difference between it and the traditional accounting – paper version - as it determines the attributes of electronic accounting and problems associated with the application, in addition , identifies the main principles of e- accounting, and submit this research some of the concepts and tools of fuzzy logic that used to measure the quality of the e-accounting principles .

The method of measuring the quality of electronic accounting principles in this research by using of mathematical tools for fuzzy logic , and through the use of a weighted fuzzy average estimates personal about e-accounting principles and obtained through my application testing and questionnaire for the purpose of access to the views of academics and specialists where specify the first the relative weight and the second relative importance of each principle of IFAC.

The method that been applied evaluates through a number of steps related to fuzzy logic, which dramatically reduces the diligence and personal work to increase the accuracy of the assessment, as it is generally research aims to determine the relative importance of each principle of electronic accounting and its impact on the quality of preparation reports and financial statements of the organization.