دور البرامج المحاسبيى الحديثة في تعزيز الافصاح الاكتروني

Abstract

The study aimed to address the topic of modern accounting mosques in promoting electronic counseling , which is considered one of the important matters in accounting . Confusion or reduction , as 58 questionnaires were distributed to a study sample consisting of professionals and academics in the field of accounting , and theywere analyzed through the statistical program SPSS.V.20 The study concluded that the requirements for the application of modern accounting programs are available , and it was concluded that the electronic disclosure language XBRL can be relied upon by Algerian institutions . By penal institutions.