انعكاسات التشغيل الإلكتروني للبيانات على نظم المعلومات المحاسبية

Abstract EN

This study aimed to identify implications of the electronic data processing on accounting information system, and this was by addressing the concept of data, information, and electronic precessing, in addition to the concept and components of the accounting information syste, the impact of the computer and electronic enveronment on the accounting information system, and the moste important defects resulting from it, were also discussed.