مجلة إضافات إقتصادية
Volume 10, Numéro 2, Pages 2441-2456
2026-09-30
Authors : Khadidja Tamar .
This paper aims to shed light on the role of transitioning from a traditional accounting information system to a digital information system within the ERP/SAP framework. Through a comparative study of the two systems, we arrive at several key findings. Most importantly, the SAP digital accounting information system provides real-time information that is highly relevant to decision-making processes, unlike traditional accounting information systems, which produce delayed information that may lose its reporting value. The SAP system operates seamlessly across all branches in its accounting records and also delivers high-quality accounting information in accordance with internationally recognized standards such as IFRS and FASB
Accounting Information System ; Digital Transformation ; Quality of Accounting Information
سرحان سامية
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بولحديد مفيدة
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ص 21-40.
Belhadj Rafik
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Ghodbane Houssam-eddine
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pages 1-14.
Ikhlef Lamia
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pages 711-731.
مزهود عبد المجيد
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ص 334-348.
قبايلي زينب
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جناي محمد علاء الدين
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ص 86-105.