مدى استجابة نظم المعلومات المحاسبية لتطور الخدمات الالكترونية بالمصارف التجارية

( دراسة ميدانية على المصارف التجارية العاملة في مدينة طبرق )

Abstract

The study aimed to identify the extent to which accounting information systems respond to modern changes in electronic banking services. And determining whether the efficiency of accounting information systems is affected by developments in electronic banking services. As well as identifying the effectiveness of accounting information systems and the extent to which they are affected by modern electronic banking services. Also, knowledge of the components of accounting information systems, which are (hardware components - software components - and human components). And the extent to which it is affected by modern electronic banking services. The descriptive approach was relied upon through the use of scientific sources related to the subject of the study. The study relied on the descriptive analytical approach in defining the problem, formulating hypotheses, and obtaining the necessary information from its primary and secondary sources. A questionnaire was designed and distributed to the research sample, which consists of (60) employees related to accounting information systems in commercial banks, and then analysing the data using the statistical program (SPSS). The study reached a set of results, which are There is a moderate response in the efficiency of accounting information systems to modern changes in electronic banking services. There is also a weakness in the effectiveness of accounting information systems to modern changes in electronic banking services, as well as the impact of accounting information systems with three components, which are (physical, software, and human), especially the human components. The most important recommendations that were reached were: The management of commercial banks should pay more attention to the efficiency of accounting information systems, and address the weaknesses in the effectiveness of accounting information systems. And subjecting employees to continuous training courses on accounting information systems.