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    会计电算化外文文献翻译 (节选)

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    会计电算化外文文献翻译 (节选)

    1、1900单词,  1.1万英文字符 , 3050汉字  文献出处: Soudani, Siamak Nejadhosseini. "The Impact of Implementation of E-Accounting System on Financial Performance with Effects of Internal Control Systems." Research Journal of Finance and Accounting 4.11 (2013): 17-27.  原文  The Impact of Im

    2、plementation of E-Accounting System on Financial Performance with Effects of Internal Control Systems Soudani, Siamak Nejadhosseini Abstract  The advent of the information technology era has radically changed the way of accounting process to provide efficient decision making and it forced compa

    3、nies to react to the new changes in order to remain competitive. This study aimed at identifying the impact of implementation of e-accounting system on financial performance with effects of internal control systems in services industry. The population of the study consisted of all listed companies h

    4、ave been operating in United Arab Emirate. Questionnaires were distributed among them through e-mail; the researcher designed the questionnaire to target financial managers, accountants and internal auditors who worked at these companies. The hypotheses of the study were tested using the appropriate

    5、 statistical methods, which are Cronbach Alpha, standards deviations and means, and One Sample T-(Test). The results of this study indicate that implementation of e-accounting system at these companies caused to effect on financial performance with effects of internal control systems. Results also s

    6、how that measures of risk are more closely associated with internal controls and will effect on using e-accounting systems in these companies. Keywords: E-accounting systems, Internal control systems, Financial performance, Risk. 1. Introduction Technology plays a key role in todays business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business. It is becoming increasingly necessary for all business


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