The Reality of Using Electronic Accounting Software in the Preparation of Financial Statements in Algeria: Between the Advantages of Implementation and the Challenges of the Algerian Electronic Environment

Abstract

This study aimed to highlight the reality of using electronic accounting software in preparing financial statements in Algeria, where its usage has become imperative. Algerian economic institutions are striving to keep pace with the growing advancements and integrate electronic accounting into their operations despite the accompanying risks. To achieve the study's objectives, the Electricity and Gas Distribution Directorate in Biskra was selected as a case study.

Several key findings were obtained, including:

• The Electricity and Gas Distribution Directorate in Biskra utilizes the main accounting software, HISSAB, for financial statement preparation. This software is characterized by clarity, accuracy, and speed in task completion, along with the ability to store a vast amount of data. Moreover, it adheres to electronic accounting in accordance with Algerian legislation.


• Despite the comprehensive security policy implemented by the Directorate accompanying the HISSAB program, its main drawback is its close dependence on the internet network. This dependency can result in system malfunction in the event of internet weakness or disruption.