مدى توافر الخصائص النوعية الأساسية في المعلومات المحاسبية في ظل ممارسات نظام تخطيط موارد المنشأةERP (دراسة ميدانية على للشركة الأهلية للإسمنت المساهمة)

Abstract

The study aimed to identify the availability of basic qualitative characteristics in the company's accounting information in light of the practices of the enterprise resource planning system, To achieve the objectives of the study, the descriptive approach was relied upon, The researcher used the questionnaire tool to collect the opinions of the study community, which is represented by those working in financial management and internal audit in the general administration of the National Cement Joint Stock Company and its affiliated factories in the city of Al-Khoms and Zliten, (Labada Cement Factory, Al-Marqab Cement Factory, Zliten Cement Factory), They number (75) individuals, Due to the small size of the study population, A comprehensive survey method was adopted, The researcher distributed (75) questionnaire forms and retrieved (72) questionnaires suitable for analysis, with a percentage of (96%), After statistical analysis, several results were reached, the most important of which is: In light of the practices of the enterprise resource planning system (ERP), the appropriateness characteristic is available in the accounting information of the company under study, In light of the practices of the enterprise resource planning system (ERP), the accounting information of the company under study is characterized by having a retrospective value, In light of the practices of the enterprise resource planning system (ERP), there is a characteristic of reliability in the accounting information of the company under study, Under the practices of the enterprise resource planning system (ERP), clear, understandable, transparent, and ambiguity-free accounting information is available, Based on the results of the study, the researcher made several recommendations, the most important of which are: Encouraging companies to practice the enterprise resource planning system as one of the modern technological innovations used in preparing financial reports because of the importance of this system in creating added value represented by providing appropriate information to decision makers, Work on holding seminars and workshops with the aim of educating decision makers and company employees about the importance of the enterprise resource planning system (ERP) and spreading the culture of continuous development and improvement.