والسداد.افاق علميةفي ظل التطور العلمي الكبير الذي أحدث تغيرات كبيرة في شتى مناحي الحياة الاجتماعية والاقتصادية والمالية أصبح التوجه نحو استخدام تقنيات التكنولوجيات والاستفادة من إمكانياتها في المحاسبة أمر واقع لذا يبرز السؤال حول مدى فاعلية تكنولوجيا المعلومات في تعزيز شفافية الت
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