Adaptation of Accounting Information System for the Requirements of Developing Accounting Measurement and Disclosure

Abstract

This study aims to show the possibility of adapting accounting information system to the requirements of developing accounting measurement and disclosure techniques according to the decision making in the terms. The study has relied on a sample that consists of 40 persons among the accountants, auditors, and users of accounting information. In addition, this has come to a conclusion indicated whereby that there is still a need to highlight the concept of accounting information system and the importance of adopting it with the needs of modern era, in two basic directions, which are the attractiveness of the system first and then of the information secondly.