The role of accounting information systems in enterprises SMEs in the quality of financial reporting-A empirical study

Document Type : Original Article

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Accounting department Faculty of Commerce Alexandria University Alexandria Egypt

Abstract

 
The small and medium enterprises of the most important strategic elements in the process of economic development in most countries of the world, whether those industrialized countries and developing countries alike. On the other hand, accounting represents one of the basic pillars, which plays an important and essential role in the success of economic activity. Therefore, this study aims to identify and analyze the role of accounting information systems in small and medium enterprises in the quality of financial reporting. The study was conducted on a sample of infectious and users of financial reports for small and medium enterprises, It was the use of the test (T) for one sample. The study found that small and medium sized enterprises which do not have systems of accounting information, even in the case of the availability of these systems , it is not available where effective information system properties. This is a reflection on the quality of financial reports for these   enterprises.
 

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