الدور الوسيط للشمول المالي في العلاقة بين نظم المعلومات المحاسبية والميزة التنافسية (دراسة ميدانية على عينة من المصارف الحكومية بولايات السودان المختلفة).
The study aimed to identify the mediating role of financial inclusion in the relationship between accounting information systems and competitive advantage in Sudanese government banks in the various states of Sudan and to achieve the objectives of the study, the study model and hypotheses were built...
| Publicado en: | Arab Journal for Humanities & Social Sciences no. 29; pp. 1 - 32 |
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| Autores principales: | , , |
| Formato: | Artículo |
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AL-Sunbula Center for Research & Studies
Feb2025
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=188867235&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 188867235 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 27095312 N9ZQ jtl: Arab Journal for Humanities & Social Sciences issn: 27095312 maglogo: N pubinfo: dt: Feb2025 iid: 29 pid: 76188 pub: AL-Sunbula Center for Research & Studies artinfo: ui: 188867235 10.59735/arabjhs.vi29.1306 ppf: 1 ppct: 31 formats: tig: atl: الدور الوسيط للشمول المالي في العلاقة بين نظم المعلومات المحاسبية والميزة التنافسية (دراسة ميدانية على عينة من المصارف الحكومية بولايات السودان المختلفة). aug: au: محمد الناير محمد عمر ابكر اسحاق اد محمد حسن آدم ازرق affil: استاذ مشارك : جامعة السودان للعلوم والتكنولوجيا - قسم المحاسبة والتمويل. طالب دكتوراه جامعة السودان للعلوم والتكنولوجيا - قسم المحاسبة والتمويل. استاذ مساعد : جامعة السودان للعلوم والتكنولوجيا - قسم المحاسبة والتمويل. su: Financial inclusion Competitive advantage in business Path analysis (Statistics) State banks Cronbach's alpha Questionnaires Sudanese Accounting software Sudan sug: subj: Sudan Financial inclusion Competitive advantage in business Path analysis (Statistics) State banks Cronbach's alpha Questionnaires Sudanese Accounting software keyword: Accounting Information Systems Competitive Advantage الشمول المالي الميزة التنافسية نظم المعلومات المحاسبية ab: The study aimed to identify the mediating role of financial inclusion in the relationship between accounting information systems and competitive advantage in Sudanese government banks in the various states of Sudan and to achieve the objectives of the study, the study model and hypotheses were built depending on the study literature, and the use of previous studies in the development of the study scale, and a questionnaire was designed to collect primary data, where (400) questionnaires were distributed and (247) valid forms were recovered for analysis and to ensure the degree of reliability in the data, the Alfakronbach test was used. The path analysis program relied on the social sciences program (SSPSS) in order to find the model that fits well for the data collected enough to be a representation of reality and the interpretation of the data as such. The study reached a set of results, the most important of which are the following: There is a significant impact relationship between accounting information systems and competitive advantage, and there is a significant impact relationship between accounting information systems and financial inclusion, and there is a significant impact relationship between financial inclusion and competitive advantage. The study also found that there is no effect of financial inclusion as an intermediate variable between accounting information systems and competitive advantage. pubtype: Academic Journal doctype: Article src: R language: Arabic refInfo: copyright: @attributes: flag: Y dt: @attributes: year: 2025 holdings: @attributes: islocal: N |
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