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Evaluation of Efficiency of AccountingInformation Systems: A Study on MobileTelecommunication Companies in BangladeshABSTRACTThe study evaluates the efficiency of Accounting Information Systems of the selectedmobile telecommunication companies. The existing Accounting Information Systemswhich provide important sources of accounting information is viewed in the selectedmobile telecommunication companies, more as the system for recording andreporting the business operations than as an information system for managementdecision making. Accounting Information Systems as a set of capital and humanresources within an organization is responsible for the preparation of financialinformation and also of the information obtained from the collection and process oftransaction data. The adequate accounting information is essential for taking everyeffective decision making process and adequate information is possible if theAccounting Information Systems run with efficiently. The efficient AccountingInformation Systems is essential because it ensures that all levels of management getsufficient, adequate, relevant and true information for planning and controllingactivities of the business organization. Accounting Information Systems cover a broadarea in corporate world and produce quality information for the internal and externalusers to the business organization. The users of the Accounting Information Systemsare satisfied about their systems. The study shows that the Accounting InformationSystems of the selected mobile telecommunication companies are efficient since theexamination of various indicators of efficiency showed favorable results and theresponses of the surveyed respondents showed positive comments
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