(Université de M'sila, 2017) بن صوشة, يزيد; شتيح, أكرم
This study aimed to identify implications of the electronic data processing on accounting information system، and this was by addressing the concept of data، information، and electronic precessing، in addition to the concept and components of the accounting information system، the impact of the computer and electronic enveronment on the accounting information system، and the moste important defects resulting from it، were also discussed.