أثر تطب قٌ الحكومة الإل كٌترون ةٌ على تطو رٌ نظام المعلومات المحاسب ةٌ الحكوم ةٌ دراسة تحل لٌ ةٌ The effect of applying e-government on the development of accounting information system-governmental _ an analytical study _
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Date
2012
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Université de M'sila
Abstract
Imposes application of e-government on accounting information systems that evolved from its methods and components to meet the needs government in an environment of e-government from here study aimed to demonstrate the impact of the application of e-government system governmental accounting, as a major source of accounting information in the government unit and identify the most important effects of e-government elements and substrates Accounting Information Systems-governmental organizations, the study found the need to develop the accounting information system of government where the re-evaluation of components and methods used in data collection, storage and processing will affect the fundamentals of accounting information systems government and of all: Group documentary, the group carrying the chart of accounts, group reports, lists Finance, which requires the need to take into account these effects and their implications for the design of accounting information systems and concluded that the system of e-government impact expected on stilts accounting information system of government input, operation and output and feedback, which represents a prerequisite for building a framework to him in accordance with that system and the need for rehabilitation of workers in government
units on government work in e-government environment
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Keywords
نظم معلومات محاسب ةٌ ،الحكومة الالكترون ةٌ ،المحاسبة الحكوم ةٌ الالكترون ةٌ ( Government accounting information, E-government, Electronic government accounting )