Vous êtes sur la page 1sur 33

- 29 2013-

) (



.

.

) .(4.005

: "

) (4.02 "
.

171

) (

172

- 29 2013-

173

) (

-1

-2

-3

-4

: :

1
.

2
.

-1

-2

174

- 29 2013-

:
:
.
:

:

.

:
)(2010

) (1

: -



) (1 ) (2010 -
.

175

) (

) :(2) ( 2010 .

-
.

) :(3) (2009 .


) (2 ) (2004
16 2 2010..88-60
) (3 ) (2009
.http://ipac.kacst.edu.sa/eDoc/1429/170728_1.pdf

176

- 29 2013-

) :(4) (2004 :
.

Univariate Comparisons

) (4 ) (2004 :
.

177

) (

:
) :(1 (Data Mining) :

) (5

) (6

):(7

-1 ) :(Creating Knowledge

-2 ) :(Discovering and Codifying Knowledge

-3 ) :(Sharing Knowledge

.

(5) Michael, J., A. Berry and Gordan S. Linoff, (2000), Mastering Data Mining. John Wiley & Sons,
Inc,
(6) Dilnutt, (2002), KM in practice: three contemporary case studies, International journal of
accounting information systems, vol.3, issue 2,
(7) Turban, Efraim & Leidner, Dorothy (2008), Information Technology for Management, 6th
edition, john wiley & sons, NewJersy, P183-186

178

- 29 2013-

-4 ) :(Distributing Knowledge


:
1

) (8

-2
).(9

- 3
).(10

).(11

).(12

) (8 )" (2004 : " :


.24
(9) Kelsy, Morok (1994), The Human Resource Information System, Management Accounting, Vol.
75, Jan, pp. 56-57.
) (10 ) (2000 : .288-265
) (11 ) (2001 2 : .8
&(12) Pliniussen, John K. (1985), "Information Networks for Computer Modelling,Cost
Management Journal, Vol.59, No.3,May, pp. 53-57.

179

) (

-6
).(13

) : (1-1 (Adminstrative Levels Needs) :



) .(14


).(15


) (16

(13) Ferguson, Colin and Paul Novell, (1996), The Relationship between Machine Enjoyment,
Computer Attitude and Computer Usage, Accounting and Finance, Vol.36,No.1,May,pp.113-123.
) (14 ) (2004 1 :
.26-20
) (15 ) (2007
) 99-70( .
(16) King, William, (2001), strategies for creating a learning organization, journal of management
information systems, vol. 18, issue 1.

180

- 29 2013-


) (17

).(18

) :(2-1 (Systems Relations) :




).(19

:1 :

.

:2 :


) :(20 ) (21

(17) Fawcett, Phil (1999), Managing Information, CIB Publishing, United Kingdom, p 56.
) (18 )" (2003 " : .
(19) Helms, Glenn and Tane Mancino,(1998), Electronic Auditor, Journal of Accountancy, On-line
Issues, New York, Apr..
(20) International Federation of Accounting, (1995), Codification of International Standards on
Auditng, Auditing in a Computer Information Systems Environment. S.No401, NewYork, pp. 131135.
(21) Weber, Ron (1999), Information Systems Control and audit, Upper Saddle River, NewJersey,.

181

) (

) :(3-1 :

).(22

).(23

) (24


).(25

(22) Morgan, Malcolm J., (1987), Management and Information, The Management Accountant,
Vol.22, No.7, pp. 489-492.
(23) Turban, Efraim & Leidner, Dorothy (2008), Information Technology for Management, 6th
edition, john wiley & sons, NewJersy, P261-267
(24) King, William, (2001), strategies for creating a learning organization, journal of management
information systems, vol. 18, issue 1
(25) Fawcett, Phil (1999), Managing Information, CIB Publishing, United Kingdom, p 56.

182

- 29 2013-

.
)(26

. )(27


).(28

(26) McNurlin, Barbara C., Ralph H. Sprague, (2004), "Information Systems Management in
Practice", sixth edition, Pearson Prentice Hall, P. 425-432
(27) Turban, Efraim & Leidner, Dorothy (2008), Information Technology for Management, 6th
edition, john wiley & sons, NewJersy, P482-491
) (28 ) (2001 :

183

) (




) (29

)(

)(
) (.


).(30

) (31

) (32

).(33

(29) Welsch, g, a, (1999), " planning and control", englswood cliffs, prentice-hall inc, p16
(30) Dunn, Voorhis (1993), "Aaccounting in Business", Belmont California, wadsworth co. ,p30
(31) Anthony, r,w (1994), "Management Accounting", Illinois, Irwin inc , p20
(32) koontz, h., (1997), "Principles of Management", newyork, mcgraw-hill co., pp. 643-647.
(33) burch, jr, (1993), "Information Systems: theory and practice", santa Barbara California, hami;ton
publishing co,. p74.

184

- 29 2013-

) :(2 (Information Product) :


"

") (34

)(35


- -

) (36
).(37

" ) (Entity
) (Subsystems

") (38

) (39

"

(34) Romney, Marshall B. and Paul John. Steinbart,(2003), Accounting Information Systems, 9th ed.,
Upper Saddle River: Prentice-Hall.
(35) Page, J. and P. Hooper, (1997), Accounting and Information Systems, London:Prentice Hall
International,Inc., p.2.
(36) Kieso, Donald E. and Jerry J. Weyganadt, Intermediate Accounting, Op. cit; p.2.
(37) Leitch, Robert A., (1992), Accounting Information Systems: Theory and Practice, NewJersy:
Prentice-Hall International,Inc, pp.10-12.
(38) Moscove, Stephen A., (1985), Accounting Information Systems, NewYork: John Wiley Inc.,
p.21
(39) Coleman, Raymond J. and M. J. Riley,(1993), MIS: Management Dimensions, San-Francisco:
HolbenDay Inc., p. 4.

185

) (

").(40

) (41


) (42

) (43

- (44)-
.

(40) Assad, Michael G. and Neil M. Duffy,(1990), Information Management: An Executive


Approach, 3ed edition, Cape Town: Oxford University Press, p. 208.
(41) Romney, Marshall B. and Paul John. Steinbart,(2003), Accounting Information Systems, 9th ed.,
Upper Saddle River: Prentice-Hall.
(42) Cushing, Barry E., Accounting Information System and Business Organisation, Op. cit; pp. 1516.
(43) Lyon, Lochwood and Fred A. Gluckson,(1992), The MIS: Managers, Concepts and Design,
NewJersy: McGraw-Hall International Inc., pp. 356-365.
(44) Hoskin, Robert E.,(1997), Financial Accounting: A User Perspective, 2ed edition, Toronto:
John Wiley & Sons Inc., pp. 7-9.

186

- 29 2013-

):(45

: 1 :

.
.

: 2 :

: 3 :


).(46

) (45 )" (2000

" 40 3 . 484-445
(46) Marakas, George M. (2003), Decision Support Systems in the 21st Century, Prentice Hall,
NewJersy, P432-439.

187

) (

: 4 :


).(47

).(48

) : (3 :

) : (1-3 ):(49

(47) Ener,Robert M.(1992),Auditing in an EDP environment,The Internal Auditor, Vol.49,June.


) (48 )" (2003 " : . 71-12
(49) Marakas, George M. (2003), Decision Support Systems in the 21st Century, Prentice Hall,
NewJersy, P381-393.

188

- 29 2013-

) (50

) (51

) (2-3 :

) (52

)(53

).(54

) (50 )" (2003 - " :


..12-9
) (51 ) (2004 1 :
. .166-151
) (52 ) (2004 1 :
.180-173
) (53 ) (2001 :
. .41-10
) (54 ) (2004 1 :
.405-383

189

) (

) (3-3 :


).(55

).(56

:
) (14

)(312

(55) Enderson, Shannon W and William N (2002), " Using Electronic Data Interchange" EDI to
Improve Efficiency of Accounting Transaction" the Accounting Review, Oct 2002
) (56 , ) ,(2003 , .68

190

- 29 2013-


) (60 ) (%16.5

) (56 ) (51

) (%85 .

) (1


.
) (1

25
17
9
51


% 17.6
% 33.3
% 49.0
%100

) (2


.
) (2

4
9
38
51

191

% 7.8
%17.6
%74.5
%100

) (

) (3
) (%76.5

) (%21.6
.

) (3 .

% 2.0
%76.5
%21.6
% 100

1
39
11
51

) (4
) 10-5(

) (%45.1 ) 15-10( ) (%39.2


) (%7.8 ) 5 - 1(.
) (4

4
23
20
4
51

5
5 10
10 15
15 20

% 7.8
%45.1
%39.2
% 7.8
% 100

:

:

:
.

192

- 29 2013-

: ) (16 ) (5
) (4 ) (3 ) (2 ) (1 .


.
) (0.765


).(%76.5

:
:
-1
) (3

-2 ) (T .

:
:
.

) (5
) (4.005

193

) (

) (5

"

"


) (4.02 " "
) (3.99


.
) (5
.

%71.3

%19.1

%9.6

%69.4

%18.1

%12.5

%70.35

%18.6

%11.05

4.02
3.99
4.005

) (6 ) (%71.3

) (4.02 "

"

) (4.78

) (3.31.

194

- 29 2013-

) (6
.

%82.4

%15.6

%2.0

4.08

1.074

%72.5

%11.8

%15.7

%98.0

%2.0

%0

%58.9

%39.2

%2.0

%37.2

%39.2

%23.6

%72.6

%17.6

%9.8

%70.6

%15.7

%13.7

%78.4

%11.8

%9.8

%71.3

%19.1

%9.6

3.86
4.78
4.06

3.31

3.98

3.94
4.12
4.02

1.020
0.415
0.947

1.334

1.029

1.047
0.973
0.4763

) (6

) (T

) (3 ) (15.250) (T ) (7.

) (7 ) (T
.

)(T

15.250

50

0.000

1.0172

0.8832

1.1511

%95

:
.

195

) (

) (8
) (3.99

) (4.24

) (3.45

).(4.08
) (8

3
4

5
6

:



.


.




.

.


.






.

%78.5

%11.8

%9.8

4.14

1.040

%72.5

%21.6

%5.9

4.24

1.050

%49.0

%25.5

%25.5

3.45

1.346

%76.5

%13.7

%9.8

4.08

1.093

%76.5

%11.8

%11.8

4.12

1.032

%66.7

%21.6

%11.8

4.00

1.131

%68.7

%21.6

%9.8

4.06

1.047

%66.7

%17.6

%15.7

3.90

1.153

%18.1

%12.5

%69.4

196

3.99

0.4187

- 29 2013-

) (8
) (T
) (3 ) (17.015) (T

) (9.

) (9 ) (T
.

)(T

17.015

50

0.000

%95

0.9975

0.8798

1.1153

:

.

) (T

.
) (10
) (0.05

) (0.944 )2.(48

) (10
.

)(sig

0.088

0.044

0.944

0.396

48

2.242

0.047

50

2.330

) (11
) (0.05

197

) (

) (0.359 ) 2 (48

.

) (11
.

0.034

0.017

0.359

0.700

48

2.296

0.048

50

2.330

)(Sig

) (12

) (0.05
) (0.335 )3.(47
) (12
.

0.049

0.016

0.335

0.800

47

2.281

0.049

50

2.330

)(Sig

) (13

) (0.05
) (0.230 )2.(48

) (13
.

0.022

0.011

0.230

0.795

48

2.308

0.048

50

2.330

198

)(Sig

- 29 2013-

:
: :
-1
).(4.005

-2

"
) (4.02 "

-3
.


.
: :
1

199

) (

-

.

-


.



.
3


.

200

- 29 2013-

) (1 )" (2003 " .


) (2 ) (2001 2:
.

) (3 )" (2004 :
" : .

) (4 )" (2000
" : .

) (5 ) (2000 :
.
) (6 ) (2007

) (7 ) (2000 : .
) (8 ) (2004 1 :
.

) (9 )" (2003 " : .


) (10 )" (2000
" 40 3.
) (11 :
1997 .

) (12 ) (2001
: .

201

( )

(1984) ( 13)
FASB SFAC No.2

, ,(2003) ,( 14)
.

- " (2003) ( 15)


. : "

1)
2)
3)
4)
5)
6)

7)
8)
9)
10)
11)
12)
13)
14)
15)

Michael, J., A. Berry and Gordan S. Linoff, (2000), Mastering Data Mining. John
Wiley & Sons, Inc,
Dilnutt, (2002), KM in practice: three contemporary case studies, International
journal of accounting information systems, vol.3, issue 2,
Turban, Efraim & Leidner, Dorothy (2008), Information Technology for
Management, 6th edition, john wiley & sons, NewJersy, P183-186
Kelsy, Morok (1994), The Human Resource Information System, Management
Accounting, Vol. 75, Jan, pp. 56-57.
Pliniussen, John K. (1985), "Information Networks for Computer Modelling,Cost&
Management Journal, Vol.59, No.3,May, pp. 53-57.
Ferguson, Colin and Paul Novell, (1996), The Relationship between Machine
Enjoyment, Computer Attitude and Computer Usage, Accounting and Finance,
Vol.36,No.1,May,pp.113-123.
King, William, (2001), strategies for creating a learning organization, journal of
management information systems, vol. 18, issue 1.
Helms, Glenn and Tane Mancino,(1998), Electronic Auditor, Journal of
Accountancy, On-line Issues, New York, Apr..
International Federation of Accounting, (1995), Codification of International
Standards on Auditng, Auditing in a Computer Information Systems Environment.
S.No401, NewYork, pp. 131-135.
Weber, Ron (1999), Information Systems Control and audit, Upper Saddle River,
New-Jersey,.
Michael, J., A. Berry and Gordan S. Linoff, (2000), Mastering Data Mining. John
Wiley & Sons, Inc,
Boockholdt, James L. (1999), Accounting Information Systems, Irwin McGraw-Hill,
Singapor, p
Morgan, Malcolm J., (1987), Management and Information, The Management
Accountant, Vol.22, No.7, pp. 489-492.
Turban, Efraim & Leidner, Dorothy (2008), Information Technology for
Management, 6th edition, john wiley & sons, NewJersy, P261-267
Fawcett, Phil (1999), Managing Information, CIB Publishing, United Kingdom, p
56.

202

2013- - 29

16) McNurlin, Barbara C., Ralph H. Sprague, (2004), "Information Systems Management
in Practice", sixth edition, Pearson Prentice Hall, P. 425-432
17) Turban, Efraim & Leidner, Dorothy (2008), Information Technology for
Management, 6th edition, john wiley & sons, NewJersy, P482-491
18) Welsch, g, a, (1999), " planning and control", englswood cliffs, prentice-hall inc,
p16
19) Dunn, Voorhis (1993), "Aaccounting in Business", Belmont California, wadsworth
co. ,p30
20) Anthony, r,w (1994), "Management Accounting", Illinois, Irwin inc
21) koontz, h., (1997), "Principles of Management", newyork, mcgraw-hill co.
22) burch, jr, (1993), "Information Systems: theory and practice", santa Barbara
California, hami;ton publishing co,. p74.
23) Page, J. and P. Hooper, (1997), Accounting and Information Systems,
London:Prentice Hall International,Inc., p.2.
24) Kieso, Donald E. and Jerry J. Weyganadt, Intermediate Accounting, Op. cit.
25) Leitch, Robert A., (1992), Accounting Information Systems: Theory and Practice,
NewJersy: Prentice-Hall International,Inc.
26) Moscove, Stephen A., (1985), Accounting Information Systems, NewYork: John
Wiley Inc.
27) Coleman, Raymond J. and M. J. Riley,(1993), MIS: Management Dimensions, SanFrancisco: HolbenDay Inc..
28) Assad, Michael G. and Neil M. Duffy,(1990), Information Management: An
Executive Approach, 3ed edition, Cape Town: Oxford University Press.
29) Romney, Marshall B. and Paul John. Steinbart,(2003), Accounting Information
Systems, 9th ed., Upper Saddle River: Prentice-Hall.
30) Cushing, Barry E., Accounting Information System and Business Organisation, Op.
cit;.
31) (31)Lyon, Lochwood and Fred A. Gluckson,(1992), The MIS: Managers, Concepts
and Design, NewJersy: McGraw-Hall International Inc.
32) Hoskin, Robert E.,(1997), Financial Accounting: A User Perspective, 2ed edition,
Toronto: John Wiley & Sons Inc.
33) Stoemer, Christopher, (2003), The Software Architecture Comparison Analysis
Method. Felix Bachman and Chris Verhoef Carnegie Mellon, PA. USA.
34) Fawcett, Phil (1999), Managing Information, CIB Publishing, United Kingdom.
35) Marakas, George M. (2003), Decision Support Systems in the 21st Century, Prentice
Hall, NewJersy.
36) Ener,Robert M.(1992),Auditing in an EDP environment,The Internal Auditor,
Vol.49,June.
37) Enderson, Shannon W and William N (2002), " Using Electronic Data Interchange"
EDI to Improve Efficiency of Accounting Transaction" the Accounting Review, Oct
2002..

2012/2/16

203

Vous aimerez peut-être aussi