会计信息系统与金融危机:对地方政府的洞察

Mahmoud Hany M. Dalloul, Zuraeda Binti Ibrahim, Sharina Tajul Urus
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引用次数: 0

摘要

这项研究的主要目的是调查与会计信息系统和巴勒斯坦地方当局的财政危机有关的问题。本研究采用定性方法,因为它依据的是政府和监督机构发表的报告、科学文章、以前的研究、新闻声明以及巴勒斯坦地方当局和巴勒斯坦地方政府部发表的报告。讨论了与财政危机和巴勒斯坦地方当局会计资料系统的成功有关的最重要问题。因此,该研究有助于丰富与巴勒斯坦地方当局现实有关的文献。提高对巴勒斯坦地方当局会计信息系统的现实情况和财政危机的认识。有助于建立会计信息系统在管理金融危机中的作用的综合愿景。研究得出了许多结论,其中最突出的是,财务危机管理的有效性主要源于采用成功的会计信息系统。该研究为今后进一步研究会计信息系统的成功与管理金融危机的有效性之间的关系提供了许多建议和方向。
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Accounting information systems and financial crises: insights into local governments
The main purpose of this study is to investigate issues related to accounting information systems and the financial crisis in the Palestinian local authorities. This study follows the qualitative method, as it relied on reports issued by governmental and oversight agencies, scientific articles, previous studies, press statements, and reports published by the Palestinian local authorities and the Palestinian Ministry of Local Government. The most important issues related to the financial crisis and the success of accounting information systems in the Palestinian local authorities were discussed. Thus, the study contributes to enriching the literature related to the Palestinian local authorities' reality. Improving awareness of the reality of accounting information systems and the financial crisis in the Palestinian local authorities. Contribute to establishing an integrated vision of the accounting information systems' role in managing financial crises. The study reached many conclusions, the most prominent of which was that the financial crisis management effectiveness stems mainly from the adoption of successful accounting information systems. The study provided many recommendations and directions for future studies towards a further investigation of the relationship between the success of accounting information systems and the effectiveness of managing financial crises.
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来源期刊
Revista Brasileira de Politicas Publicas
Revista Brasileira de Politicas Publicas Social Sciences-Public Administration
CiteScore
0.50
自引率
0.00%
发文量
74
审稿时长
12 weeks
期刊介绍: La Revista Brasileña de Política Pública es una publicación de Maestría y Doctorado en Derecho del Centro Universitario de Brasilia. Además de publicar artículos brasileños de alta calidad, desde 2012, se realiza un esfuerzo importante para la internacionalización de la revista, con el estímulo a la propuesta de artículos por investigadores extranjeros. La revista está indexada en varias bases de datos internacionales, con distribución amplia y libre. Es uno de los pocos periódicos brasileños listados en el Expresso, uno de los principales servicios de envío de artículos en línea utilizados en Estados Unidos.
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