Risk of Using Electronic accounting information systems and its effect on characteristics of the quality of the accounting information's Exploratory study

Abstract

E-accounting information systems (EAIS) are a means of reaching the goal of the organization. In light of these rapid developments, no organization can compete and operate without using these systems, Where their role is to provide accounting information to both the users and the beneficiaries whether outside the organization or within them. Despite the advantages of these systems, there is a range of risks surrounding the use of these systems and have multiple sources (Human resources risk, hardware and equipment risk, software risk, database risk, transaction risk, network risk) Each of these risks has different effects and may cause significant material losses to the organizations. The reason for this is that any risk of these risks will directly harm the accounting information and the quality of the information that the organization has. The research dealt with the identification of these risks and their causes and their impact on the quality characteristics of the accounting information. Korek telecom company was chosen as a sample of the study and the researcher relied on the questionnaire in the practical aspect of the study in order to achieve the study objectives and hypotheses, The study model was designed to explain the effect of these risks on the charcatererstics of the quality of accounting information and based on the description and diagnosis of the variables of the study and the testing of hypotheses reached a set of conclusions, the most important of which is the orgnaization of the research sample exposed to these risks in addition to the existence of correlation between the variables of the study, a number of proposals have been developed that are in line with the conclusions