企业会计信息系统有效性评价指标

Ali Qasim Hasan Al-Obaidi
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引用次数: 1

摘要

最近商业组织活动的发展和这些组织面临的持续复杂性,导致这些组织出现了一系列挑战,其中最重要的是测试这些公司制定和建立一个有效和有用的会计信息系统的能力,以跟上发展的步伐,满足依赖于该系统输出的各方的要求。事实上,不能说所有的会计信息系统都是成功的系统,达到了它所要求的目标,因为这个系统的结构和负责操作这个系统的会计人员存在很多问题。在这个问题的范围内,本研究力求澄清杰出制度的最重要职责和任务,以及用以判断该制度在预期范围内的成功程度的指标。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Indicators of Assessing the Effectiveness of the Accounting Information System for Business Organizations
The development that occurred in the activities of business organizations recently and continuous complexity facing these organizations, led to appeared a set of challenges for these organizations, the most important of which is the testing of ability for these companies to formulating and building an effective and useful accounting information system in a manner that keeps pace with the developments and meets the requirements of parties that depend on the outputs of this system. In fact, it cannot say that, all accounting information systems are considered as successful systems and achieve the goals required of it due to many problems located within the structure of this system and the accounting staff who responsible for operating this system. In the context of this problem, the study seeks to clarify the most important duties and tasks of the distinguished system and the indicators through which it can judge the level of success of that system in the expected range.
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