تقييم أداء نظم المعلومات المالية والمحاسبية المعتمدة على الحاسوب دراسة حالة قطاع المصارف الجزائرية

Abstract

This study aims at evaluating the performance of the financial and accounting computerized information systems in the Algerian banking sector, from different aspects such as the effectiveness, efficiency and the satisfaction of the users with the system. To achieve these objectives, two techniques for gathering data are used: the questionnaire which represent the primary sources. Books, periodicals and various published studies, represent the secondary sources. The researcher has distributed (283) questionnaires to the users (Accountants and Managers) of the Algerian commercial banks listed, (217) were received back and analyzed which represent (76.67%) from the Total population. The SPSS package was used for statistical analysis through using frequencies, percentages, means and standard deviations, correlations. The results showed that the information technology, and the computer- based financial and accounting systems are highly common in all the Algerian commercial banks. The financial and accounting computerized systems are highly effective to achieve their goals, easy to be used, faster and adaptive to different needs and environments. These systems are characterized by being internally integrated and also with other systems in the way that they meet the need of all parties, inside and outside the commercial banks. These systems also are characterized by the presence of monitoring rules that support its efficiency and enhance the trust of users. The results showed that the high quality of the financial and accounting computerized system's Characteristics in the Algerian commercial banks have contributed to providing accurate and reliable information and reports presenting in a consistent and useful way to meeting the needs of users (managers and accountants) in doing their duties in the proper time. The results showed also that the financial and accounting computerized systems are better than the conventional ways to achieve their goals with less costs. These systems meet the expectations of their users but they do not satisfy their wishes perfectly. Therefore, allowing the users to participate in various aspects of the systems would insure better future for it. The results of the research states that the more the workers (users) are participated ; whenever strengthen the administration has increased for the development of the financial and accounting computerized information systems; the long time who elapsed since the use of such systems, are the better and more successful performance of the (FACIS). Finally, the researcher summarized several recommendations according to the conclusions.