إنعكاسات تطبيق النظام المحاسبي المالي على وظيفة المحاسبة

Abstract

The present study aims to identify the repercussions of implementing the Financial Accounting System on the accounting function within the organization, by examining the extent to which it contributes to improving this function, raising its level and the level of those responsible for it, which directly reflects on the quality of accounting outputs and the decision-making process. The field study was conducted by distributing questionnaires to a considerable number of employees within the organization under study, in order to assess the degree of transition and proper implementation of the system, in addition to analyzing certain financial documents and statements to observe the fundamental differences in accounting treatment before and after the system's implementation. The study has demonstrated a tangible impact of the Financial Accounting System after nearly fifteen years since its entry into force. Despite some training difficulties, particularly at the beginning of the system's implementation, it has resulted in significant effectiveness and achieved most of its expected objectives.