اثر المحاسبة الالكترونية على اتخاذ القرارات

Abstract

The purpose of this study is to highlight the impact of electronic accounting n decision making. In order to strengthen the theoretical aspect of the study, we eviewed the literature in which we discussed the basic concepts of electronic ccounting and its impact on decision making. As for the practical aspect and to etermine the Algerian reality, we designed a questionnaire and distributed it to a ample of certified accountants Accountants, university professors and dministrative accountants in the Wilayah state. The study concluded with a number of recommendations, the most mportant of which are: Electronic accounting is capable of providing accurate nd reliable information in making rational decisions. The study also found that he existence of an electronic accounting system in the organization contributes to educing the costs and burdens of excess labor In the enterprise and reduces the rrors caused by the human element. The study concluded with a number of recommendations, the most mportant of which are: a decrease in the necessary procedures in the analysis of he surrounding environment, which affects the decisions issued and what is being aken, as well as the factors surrounding the institution to ensure the efficiency and ffectiveness of this accounting system.