أثر استخدام نظم المعلومات المحاسبية على جودة التقارير المالية بالتطبيق على شركة الاتصالات (STC)‎

Abstract EN

This study has aimed to identify the impact of the use of accounting information systems on the quality of financial reports and the extent of the adoption of management in the use of systems to strengthen its plans and control operations in the Saudi Telecom Company (STC), where the study used the descriptive analytical approach, the study were populated on managers, heads and employees of the company, A total of 150 questionnaires were distributed to survey their opinions on the impact of the use of accounting information systems on the quality of financial reports.

120 questionnaires (80%) of the questionnaires were distributed and the necessary statistical treatments were proceeded.

The study showed that the company is committed to preparing periodic financial reports, and there is a direct correlation between the size of the organization and the development of the accounting information systems that used.

The results showed the need for expertise in the use of accounting information systems for the financial report, where the accounting information helps to take rational decisions; the researcher presented a set of recommendations.

The most important of which is: It is necessary for the departments to use accounting information systems to perform their other functions such as planning and controlling.

Control large impact on reducing expenses and increasing revenues, where the study demonstrated the need to prepare reports in accordance with accounting information systems that meet the interests of the conflicting parties within the organization.