نظم المعلومات المحاسبية الإلكترونية و أثرها على الرقابة و تقويم الأداء في الشركات الصناعة السودانية

Abstract EN

The study treats the effects of the electronic accounting information system on controlling and evaluating performance in Sudanese industrial companies.

The problem of the study is that many Sudanese industrial entities either do not apply or apply an inefficient electronic accounting system.

The study aimed at elucidating the applied and scientific framework of using the electronic accounting system and how it affects control and performance evaluation in industrial companies.

To solve this problem, the study supposes a relation of statistical significance between applying the electronic accounting system in industrial companies, on one hand, and providing relevant information to users and the efficiency of control system, on the other hand.

The main finding is that the electronic accounting information system applied in Sudanese industrial companies provides objective and authentic control reports.

And thus, enables the administration to carry out its functions.

The study recommends training employees in the field of electronic accounting system.