Abstract

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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