會(huì)計(jì)電算化外文文獻(xiàn)翻譯 （節(jié)選）

1、<p>　　1900單詞， 1.1萬(wàn)英文字符，3050漢字</p><p>　　文獻(xiàn)出處：Soudani, Siamak Nejadhosseini. "The Impact of Implementation of E-Accounting System on Financial Performance with Effects of Internal Control Systems.&qu

2、ot; Research Journal of Finance and Accounting 4.11 (2013): 17-27.</p><p>　　http://www.wenku1.com/news/6462D90590A29072.html</p><p><b>　　原文</b></p><p>　　The Impact of Im

3、plementation of E-Accounting System on Financial Performance with Effects of Internal Control Systems</p><p>　　Soudani, Siamak Nejadhosseini</p><p><b>　　Abstract </b></p><

4、p>　　The advent of the information technology era has radically changed the way of accounting process to provide efficient decision making and it forced companies to react to the new changes in order to remain competit

5、ive. This study aimed at identifying the impact of implementation of e-accounting system on financial performance with effects of internal control systems in services industry. The population of the study consisted of al

6、l listed companies have been operating in United Arab Emirate. Ques</p><p>　　Keywords: E-accounting systems, Internal control systems, Financial performance, Risk.</p><p>　　1. Introduction</p

7、><p>　　Technology plays a key role in today?s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business. It is becoming inc

8、reasingly necessary for all businesses to incorporate information technology solutions to operate successfully (Benjamin B. Bae and Paul Ashcroft, 2004). Information technology and systems have tremendous impact on the p

9、roductivity and performance of both manufacturing and service organizations. </p><p>　　Despite the significance of e-accounting and its widespread use, there has been relatively little research in the area.

10、Prior researches have shown that implementation of e-accounting system caused the increasing performance due to the improvement of decision-making process, quality of accounting information, internal controls and facilit

11、ating company's transactions in Malaysia, Turkey, Iraq and UK (Wan Zakariaand Sheikh F.Rahman, 2011; SüleymanYük ü and Se kinG nen, 2011; Halandy and Ghabban, 2</p><p>　　The structure of t

12、his article is as follows: Section 2 reviews the relevant literature and develops hypotheses about relationships between e-accounting systems, internal control systems, financial performance and risks. Section 3 describe

13、s the empirical methodology. Section 4 present results from the statistical analyses of hypotheses. Finally, section 5 presents the discussion and conclusion of this study, provides the limitations of the current study,

14、and points out some directions for further</p><p>　　2. Literature Review</p><p>　　Information Technology (IT) has significantly been developed during the past 20 years, and the number of the ins

15、titutions that heavily rely on the computer systems in the electronic operation of their statements has also increased. At the present time, most of the companies use the computer-dependent IT in operating their data, ar

16、chiving them and delivering the same to their users (Ali A. Ghani, 2012), especially the e-accounting systems, which are significantly using IT. E-accounting refers to </p><p>　　2.1 E-Accounting and Financia

17、l performance</p><p>　　The advancements in information technology have eventually led to the introduction of computerized accounting systems in corporate reporting to help produce relevant and faithful repre

18、sentative financial reports for both management and external users for decision making (Greuning, 2006). The computerized accounting is designed to automate and integrate all the business operations and helps the company

19、 handle all the business processes easily and cost-effectively. With computerized accounting the</p><p>　　Financial reports are an essential source of information for the decision-making processes of economi

20、c agents. It?s allows decision to judge the results of business strategies and activities in objective monetary terms to evaluating the financial performance of a business (Cláudia Lopez et al., 2011). Financial per

21、formance evaluation will process data through financial statement that will provide from accounting system (Matt H. Evans, 2005) to assessing the profitability, operational efficiency </p><p>　　H1: E-account

22、ing system caused to increase financial performance.</p><p>　　2.2 E-accounting and ICS</p><p>　　Advances in technology and data analysis have led to the development of numerous tools which can a

23、utomatically evaluate the effectiveness of internal controls. As described by Anderson (2008) internal control is defined as a process affected by an organization's structure, work and authority flows, people and man

24、agement information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and me</p><p><b>

25、　　譯文</b></p><p>　　會(huì)計(jì)電算化系統(tǒng)的實(shí)現(xiàn)對(duì)財(cái)務(wù)業(yè)績(jī)與內(nèi)部控制制度的影響</p><p>　　Soudani, Siamak Nejadhosseini</p><p><b>　　摘要</b></p><p>　　信息技術(shù)時(shí)代的到來(lái)徹底改變了會(huì)計(jì)程序提供有效決策的方式,迫使企業(yè)應(yīng)對(duì)新變化,以

26、保持競(jìng)爭(zhēng)力。本研究旨在確定會(huì)計(jì)電算化系統(tǒng)的實(shí)現(xiàn)對(duì)財(cái)務(wù)業(yè)績(jī)的影響以及在服務(wù)行業(yè)對(duì)內(nèi)部控制系統(tǒng)的影響。這項(xiàng)研究的群體包括所有阿拉伯聯(lián)合酋長(zhǎng)國(guó)的上市公司都。通過(guò)電子郵件的方式向他們分發(fā)問(wèn)卷;研究者設(shè)計(jì)的問(wèn)卷分別針對(duì)在這些公司工作過(guò)的財(cái)務(wù)經(jīng)理、會(huì)計(jì)師和內(nèi)部審計(jì)師。使用適當(dāng)?shù)慕y(tǒng)計(jì)方法：量表信度、標(biāo)準(zhǔn)偏差、平均值法和樣本測(cè)試對(duì)這項(xiàng)研究的假設(shè)進(jìn)行了測(cè)試。這項(xiàng)研究的結(jié)果表明, 在這些公司會(huì)計(jì)電算化系統(tǒng)的實(shí)現(xiàn)對(duì)財(cái)務(wù)業(yè)績(jī)?cè)斐傻挠绊憦亩绊憙?nèi)部控制制度。結(jié)果

27、還表明,風(fēng)險(xiǎn)的措施與內(nèi)部控制密切相關(guān),將對(duì)這些公司使用會(huì)計(jì)電算化系統(tǒng)產(chǎn)生影響。</p><p>　　關(guān)鍵詞:會(huì)計(jì)電算化系統(tǒng)，內(nèi)部控制制度,財(cái)務(wù)業(yè)績(jī)，風(fēng)險(xiǎn)。</p><p><b>　　1.引言</b></p><p>　　技術(shù)在當(dāng)今的商業(yè)環(huán)境中扮演著重要的角色。許多公司極大地依賴計(jì)算機(jī)和軟件提供準(zhǔn)確的信息,有效地管理他們的業(yè)務(wù)。所有企業(yè)都將信息

28、技術(shù)作為解決方案維持公司的有效運(yùn)轉(zhuǎn)變得越來(lái)越必要(本杰明·貝和保羅·阿什克羅夫特,2004)。信息技術(shù)和系統(tǒng)對(duì)生產(chǎn)制造業(yè)和服務(wù)組織的效率和業(yè)績(jī)都 產(chǎn)生了巨大的影響。尤其是會(huì)計(jì)產(chǎn)生了最大程度的影響。特威廉(1995)指出,費(fèi)用計(jì)算程序包通常是公司購(gòu)買的第一個(gè)主要的計(jì)算機(jī)包，這是一個(gè)經(jīng)常使用的兩個(gè)業(yè)務(wù)應(yīng)用程序中的一個(gè),數(shù)據(jù)處理是另一個(gè)。我們已不會(huì)感到驚奇,因?yàn)闀?huì)計(jì)在組織業(yè)績(jī)中扮演著重要的角色。然而,應(yīng)用信息技術(shù)方法也會(huì)有

29、一些顧慮,因?yàn)樗赡軙?huì)導(dǎo)致會(huì)計(jì)信息的篡改,這是很難被人們發(fā)現(xiàn)的,除非內(nèi)部控制系統(tǒng)(ICS)與技術(shù)發(fā)展保持一致并時(shí)刻檢測(cè)和防止操作的發(fā)生,這就需要重點(diǎn)關(guān)注內(nèi)部控制和信息安全(阿里?甘尼，2012)。在電子數(shù)據(jù)處理獲得巨大發(fā)展的情況下，內(nèi)部控制必須與電子系統(tǒng)整合(薩勒姆,2002)。因此,內(nèi)部控制在預(yù)防和檢測(cè)欺詐行為中發(fā)揮著重要的作用。這個(gè)過(guò)程設(shè)計(jì)是為了確?？煽康呢?cái)務(wù)報(bào)告,有效和高效的操作,以及遵守適用的法律法規(guī)(瑞茲,2002)。內(nèi)部控制

30、的關(guān)鍵任務(wù)是監(jiān)控</p><p>　　盡管會(huì)計(jì)電算化意義重大且得到廣泛使用,但在該地區(qū)的研究相對(duì)較少。先前的研究已經(jīng)表明,會(huì)計(jì)電算化系統(tǒng)的實(shí)現(xiàn)能提高組織業(yè)績(jī)，因?yàn)闆Q策過(guò)程的改進(jìn)、會(huì)計(jì)信息質(zhì)量與內(nèi)部控制，從而促進(jìn)馬來(lái)西亞、土耳其、伊拉克和英國(guó)公司的交易。因此,本研究主要關(guān)注阿聯(lián)酋128家公司直到2012年第一季度的運(yùn)營(yíng)情。特定的目標(biāo)是評(píng)估阿聯(lián)酋服務(wù)行業(yè)中會(huì)計(jì)電算化系統(tǒng)實(shí)施對(duì)財(cái)務(wù)業(yè)績(jī)的影響,并考察使用會(huì)計(jì)電算化系統(tǒng)對(duì)

31、這些公司內(nèi)部控制制度的影響。</p><p>　　本文的結(jié)構(gòu)如下:第二部分回顧了相關(guān)文獻(xiàn)，以及會(huì)計(jì)電算化系統(tǒng),內(nèi)部控制制度,財(cái)務(wù)業(yè)績(jī)和風(fēng)險(xiǎn)關(guān)系的發(fā)展假設(shè)。第三部分描述了實(shí)證方法。第四部分陳述了統(tǒng)計(jì)分析假設(shè)的結(jié)果。最后,第五部分提出了本研究的討論和結(jié)論，以及當(dāng)前研究的局限性,并指出了進(jìn)一步的研究方向。</p><p><b>　　2.文獻(xiàn)綜述</b></p>

32、<p>　　信息技術(shù)(IT) 在過(guò)去的20年中取得了巨大的發(fā)展,金融機(jī)構(gòu)的數(shù)量,嚴(yán)重依賴于計(jì)算機(jī)系統(tǒng)，電子經(jīng)營(yíng)的術(shù)語(yǔ)也大大增加。目前,大多數(shù)公司使用計(jì)算機(jī)操作數(shù)據(jù),存檔,再向其用戶提供相同的數(shù)據(jù)(阿里?甘尼，2012),尤其是會(huì)計(jì)電算化系統(tǒng)，更需要使用信息技術(shù)。會(huì)計(jì)電算化是指電子會(huì)計(jì),這個(gè)術(shù)語(yǔ)用來(lái)描述一個(gè)這樣的會(huì)計(jì)系統(tǒng),即依靠計(jì)算機(jī)技術(shù)捕獲和處理財(cái)務(wù)數(shù)據(jù)組織。(穆罕默德等,2011)。事實(shí)上,會(huì)計(jì)系統(tǒng)是用來(lái)記錄、分析、監(jiān)測(cè)

33、和評(píng)價(jià)公司的財(cái)務(wù)狀況的。財(cái)務(wù)狀況是指對(duì)業(yè)務(wù)可行性、穩(wěn)定和盈利的評(píng)估。運(yùn)用財(cái)務(wù)比率,如股本回報(bào)率(ROE),資產(chǎn)回報(bào)率(ROA)和投資回報(bào)(ROI),財(cái)務(wù)信息通過(guò)財(cái)務(wù)報(bào)表系統(tǒng)描述一個(gè)更全面的公司財(cái)務(wù)業(yè)績(jī)(達(dá)莫達(dá)蘭，2007)。這些報(bào)告通常是提交給高層管理人員，并作為一個(gè)基本的業(yè)務(wù)決策(基索.,2007)。因此,會(huì)計(jì)電算化系統(tǒng)的使用能促進(jìn)財(cái)務(wù)業(yè)績(jī)的發(fā)展,因?yàn)樗麄兲峁┝私y(tǒng)計(jì)方法和測(cè)試工具幫助評(píng)估業(yè)績(jī)和決策(尼桑,2009)。當(dāng)組織采用會(huì)計(jì)電算

34、化時(shí),他們通常發(fā)現(xiàn)即使會(huì)計(jì)電算化系統(tǒng)處理財(cái)務(wù)數(shù)據(jù)有效,他們真正的價(jià)值在于它們能夠生成立即報(bào)告給有關(guān)組織(霍奇,1992)。但是,報(bào)告的準(zhǔn)確性和可靠</p><p>　　2.1會(huì)計(jì)電算化與財(cái)務(wù)業(yè)績(jī)</p><p>　　信息技術(shù)的進(jìn)步最終會(huì)使企業(yè)會(huì)計(jì)電算化系統(tǒng)的介紹報(bào)告來(lái)幫助管理和外部用戶決策者產(chǎn)生有意義和準(zhǔn)確可靠的代表財(cái)務(wù)報(bào)告 (格羅,2006)。會(huì)計(jì)電算化被設(shè)計(jì)成自動(dòng)化和集成化的業(yè)務(wù)操作，

35、以幫助公司很容易和節(jié)省成本地處理所有的業(yè)務(wù)流程。會(huì)計(jì)電算化的公司的日常業(yè)務(wù)操作將有更大的可視性，并能更好的訪問(wèn)重要信息。它有能力以高速度或效率處理大量事務(wù)。使用這個(gè)系統(tǒng)的許多優(yōu)點(diǎn)讓許多人得出這樣的結(jié)論, 在企業(yè)報(bào)告中的會(huì)計(jì)電算化系統(tǒng)是商業(yè)組織的“增長(zhǎng)引擎”(弗倫澤爾,2006)。財(cái)務(wù)報(bào)告可以被定義為提供企業(yè)的財(cái)務(wù)狀況、公司的經(jīng)營(yíng)業(yè)績(jī)以及資金流量等財(cái)務(wù)數(shù)據(jù)的過(guò)程，（ 羅斯和哈金斯,2008)。</p><p>　　

36、財(cái)務(wù)報(bào)告是經(jīng)濟(jì)主體決策過(guò)程中一個(gè)重要的信息來(lái)源。這允許判斷業(yè)務(wù)策略和活動(dòng)結(jié)果，來(lái)評(píng)估企業(yè)的財(cái)務(wù)業(yè)績(jī)(洛佩茲,2011)。財(cái)務(wù)績(jī)效評(píng)估將通過(guò)財(cái)務(wù)系統(tǒng)提供的財(cái)務(wù)報(bào)表來(lái)處理數(shù)據(jù) (馬特·埃文斯,2005)通過(guò)財(cái)務(wù)比率來(lái)評(píng)估盈利能力、運(yùn)營(yíng)效率和公司流動(dòng)性(布拉德利詹姆斯科比,2012)。</p><p>　　H1:會(huì)計(jì)電算化系統(tǒng)能提高財(cái)務(wù)業(yè)績(jī)。</p><p>　　2.2會(huì)計(jì)電算化與內(nèi)部

37、控制制度</p><p>　　技術(shù)的進(jìn)步和數(shù)據(jù)分析導(dǎo)致許多工具的發(fā)展,從而可以自動(dòng)評(píng)價(jià)內(nèi)部控制的有效性。正如安德森(2008)所述，內(nèi)部控制被定義為一個(gè)過(guò)程，其深受組織結(jié)構(gòu)、工作和權(quán)威流、人們和管理信息系統(tǒng)的影響，旨在幫助組織完成特定的目的和目標(biāo)。這是一個(gè)組織的資源被監(jiān)視和測(cè)量的一種方法。它在預(yù)防和檢測(cè)欺詐以及保護(hù)組織的資源上扮演著一個(gè)重要的角色,包括物質(zhì)的(如機(jī)械和財(cái)產(chǎn))和無(wú)形的(如聲譽(yù)或商標(biāo)等知識(shí)產(chǎn)權(quán))。因此

38、,在財(cái)務(wù)報(bào)告中，內(nèi)部控制的意義是有據(jù)可查(曼森,2000)和由索耶(2003)給出的最全面的定義之一,他提出，內(nèi)部審計(jì)是“一個(gè)由內(nèi)部審計(jì)人員不同操作的系統(tǒng)的、客觀的評(píng)價(jià)，控制由一個(gè)組織來(lái)確定(1)財(cái)務(wù)和運(yùn)營(yíng)信息是準(zhǔn)確和可靠的,(2)企業(yè)能識(shí)別和使風(fēng)險(xiǎn)最小化,(3)遵循外部監(jiān)管和可接受的內(nèi)部政策和程序。人們普遍接受的內(nèi)部控制系統(tǒng)需要被監(jiān)控,以評(píng)估系統(tǒng)的性能和質(zhì)量 (瑞茲,2001)。當(dāng)內(nèi)部控制是有效的,合理的保證你的計(jì)劃是實(shí)現(xiàn)其財(cái)務(wù)報(bào)告的