الفهرس | يوجد فقط 14 صفحة متاحة للعرض العام |
المستخلص The study aimed to test the impact of applying the government financial information management system GFMIS, the traditional government accounting system, based on the use of accounting books in the Egyptian government sector. In order to achieve the objectives of the study and to test its hypotheses, the questionnaire only, or with the theoretical study was used as a main tool for collecting data from the study population. The questionnaire was distributed on Q sample consist of teaching Staff were recruited in Egyptian universities, Accounts manager of the Ministry of finance & Accountants, Auditors, and Financial managers in government units. The researcher distributed 90 questionnaires on the three categories, then collected 85 questionnaires, 7 of them were invalid due to the missing data. The usable questionnaires were 78 respondents. There is a strong positive impact of the importance of applying the government financial information management system GFMIS on the government accounting system. The results indicated that there is a strong relationship between the importance of applying the GFMIS system and the characteristics of the government accounting system. Form the test study, the three hypotheses are supported: H1: There is a significant relationship with statistical significance between the application of GFMIS and the characteristics of the government accounting system. H2: There is a significant, statistically significant relationship between the importance of applying GFMIS and the electronic provision of government services to the government accounting system H3: There is a significant relationship with statistical significance between the quality of financial reports extracted from the government financial information management system and the achievement of internal control in the government accounting system. The study recommended the need to gradually dispense with books that have reports available on the GFMIS system and continuous training for all employees in the accounting units in order to raise the level of government work efficiency and achieve the desired goals to achieve Egypt’s Vision 2030. |