العلاقة بين تطبيق مبادئ موثوقية النظم المحاسبية الإلكترونية وموثوقية المعلومات المحاسبية

Abstract

The study aimed to demonstrate the relationship between the application of the principles of reliability of electronic accounting systems and the reliability of accounting information. The study community is represented in the commercial banks operating in the state of South Darfur. The questionnaire was used to collect data from the study sample, which included (61) individual employees of those banks from the auditors, accountants and the financial managers, the study used the Statistical Analysis (SPSS) program to analyze the study data. The study concluded that most banks operating in South Darfur state apply the principles of systems reliability, and there is a statistically significant relationship between the application of the principles of systems reliability and the reliability of accounting information.