العوامل التي تساهم في توجه الشركات لاعتماد التطبيقات المحاسبية على الإنترنت : دراسة تطبيقية على الشركات المساهمة العامة العاملة في قطاع غزة

Abstract EN

This study aimed to identify the factors that may contribute to the orientation of public companies operating in the Gaza Strip to adopt online accounting applications, in order to achieve the objectives of the study, a comprehensive survey method was used for the 20 companies, eighty eight questionnaires were distributed to accountants and financiers in these companies because they are familiar with the systems used in their companies, and a total of 63 responses were received, giving a reponse rate of (77.)% The study found several results, including: The confidence of potential users in the Internet contributes positively to the orientation of public companies operating in the Gaza Strip to adopt the accounting system on the Internet, and the perceived benefit, ease of use, reliability of the system and the confidence in the online accounting applications contribute positively to the orientation of potential users to adopt online accounting applications in public companies operating in the Gaza Strip.

The study concluded several recommendations, including: interest in perceived benefit that reduces the degree of uncertainty and increase the knowledge of the beneficiaries when taking various decisions, taking into account the ease of use and the expected behavior of decision-makers and users of accounting applications on the Internet, and increasing interest in the reliability of the system measured by the principles of SysTrust, and interest in Internet confidence because of its importance in decisions related to the adoption of accounting applications on the Internet.