ملخص الدراسة:

This study aimed to evaluate the actual situation of accounting information system in Palestinian municipalities in the Gaza Strip (25 municipalities). The evaluation process was done through field visits to all municipalities, where questionnaires filled through interviews with employees responsible for the accounting duties. The study found that there is a huge weakness in accounting information systems at these municipalities which makes them incapable to perform their objectives. This weakness is found in all parts of accounting information system, whether the human resources part, their professional capabilities and segregation of duties, or the recording process and documentation part, or even the output component of the information system and its ability to meet needs. The study recommended overcome these weaknesses through: the improvement and development of professional capabilities of accountants working at the Gaza Strip municipalities, segregation of duties with a clear job description, substitute manual accounting information system by use computerized systems,

توثيق المرجعي (APA)

البحيصي, عصام محمد (2013). تقييم واقع نظم المعلومات المحاسبية للبلديات في قطاع غزة: دراسة ميدانية. IUG Journal of Economics and Business, Volume: 21, Number: 1, الجامعة الإسلامية - غزة. 24224