أثر كفاءة و فعالية نظم المعمومات المحاسبية الإلكترونية عمى تحسين تقييم الأداء في البنوك

Abstract

This study aims to clarify the relationship between the efficiency and effectiveness of electronic accounting information systems and improve performance evaluation at the level of the External Bank of Algeria. To achieve this goal, 70 questionnaires were distributed to the employees of the External Bank of Algeria and 62 of them were retrieved to collect the primary data from the study sample. The Algerian Foreign - Oran - and the Algerian Foreign Bank - Tlemcen. The results of the study concluded that there is a statistically significant relationship to the efficiency and effectiveness of electronic accounting information systems on improving performance evaluation in Algerian commercial banks