الفهرس 
ابعاد نظم المعلومات المحاسبية في المنشآت الصغيرة ومتوسطة الحجميوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to study the information support provided by accounting information systems in small and medium-sized installations, besides the recognition of the accounting standard for small and medium-sized installations and the information support provided to improve the efficiency and quality of financial reports in these establishments.
Thus, the theoretical framework of the research was divided into two chapters dealing with Chapter One Accounting Information Systems in Small and Medium-sized Installations (SMEs), while Chapter Two dealt with information support for SMEs in the light of the SME Accounting Standard.
In addition to the theoretical framework of the research and to achieve the objectives, the researcher derived the main hypotheses of the research, which represent the conclusions and predictions of a testable counterpart in an attempt to answer the questions relating to the research problem. The study hypotheses are as follows:
There is a statistically significant relationship between the absence of the accounting information system in small and medium-sized installations and the weak supported information.
There is a statistically significant relationship between the existence of an accounting information system and the provision of information support in small and medium-sized installations.
There is a statistically significant relationship between the use of information technology and the upgrading of accounting information systems in providing information support in small and medium-sized installations.
There is a statistically significant relationship between the application of the accounting standard for small and medium-sized installations and the increase in information support in small and medium-sized installations.
To test the research hypotheses, the researcher in the third chapter conducted a field study on a random sample of 172 financial report authors in some small and medium sized installations, accountants in accounting and auditing offices, and financial reporting users of small and medium-sized installations from lenders in some Egyptian banks, The Egyptian Nile and the officials responsible for calculating the tax owed by these establishments in the tax authority, and the academics in some Egyptian trade colleges considering them as representing the intellectual and scientific side.
The researcher concluded from conducting a field study and testing the research hypotheses to the following results:
The validity of the first hypothesis proved that there is a statistically significant relationship between the absence of the accounting information system in small and medium-sized installations and the weak information support.
The validity of the second hypothesis proves that there is a statistically significant relationship between the existence of an accounting information system and the provision of information support in small and medium-sized installations.
The validity of the third hypothesis proved that there is a statistically significant relationship between the use of information technology and the upgrading of accounting information systems in providing information support in small and medium-sized installations.
The validity of the fourth hypothesis proved that there is a statistically significant relationship between the application of the accounting standard for small and medium-sized installations and the increase of information support in small and medium-sized installations.
Based on the findings of the research, the researcher recommends the following:
1- The need for a unified definition of small and medium-sized enterprises adopted by all concerned parties to regulate the profession of accounting in Egypt.
2-The necessity of regulating the accounting and auditing professions in Egypt, holding workshops and courses aimed at both owners and managers of small and medium-sized installations in the importance of applying accounting information systems and the importance of applying the Egyptian accounting standard for small and medium enterprises, taking into account the balance between the cost and benefits of its application.
3- The need to work on training courses for the training of accountants working in small and medium-sized installations on the accounting standard for small and medium-sized installations by institutes for continuous training under the supervision of the regulator of the profession of accounting and auditing in Egypt to be applied.
4- To increase the interest in the use of information technology in small and medium-sized enterprises (SMEs), to reduce the technological attribution of such enterprises.
5 - Interest in the use of the Balanced Scorecard in small and medium-sized enterprises because of the many benefits of measuring the performance of financial and non-financial aspects
6- The importance of accounting departments in the faculties of commerce in Egyptian universities should be concerned with the role of accounting information systems in small and medium sized installations through the addition of a course in the courses of the faculties of commerce for the students of the accounting people in the Egyptian universities in the bachelor and postgraduate stage in accounting information systems in small and medium sized installations. These facilities as they serve as the mechanism that drives economic growth in Egypt.