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Xو ا و ا!#ؤة .و2 0ي Kأو < اKل $ي ات ا. XJ .٣اف ) دور اMت و ا<>ت ا< ') ا ) /5و I"I5دة ا#$ر"! ا و ا('&ح ) *+ا,-!$-. ا? ا >و 7ار >و ار ا# Kد '& 8ؤ!ت أ[ره وا %ار ا و اح ا! ا ا8د اBة ا-Hة *اء 'ا %ا?آت ا8ه ا#ر Kو @ ا#ر* :7 Kق ال # ،ا@ ا$ل ''ت #7ف > CاHداء ا ?آ أو ا 2أو اRآي ’ أو #7ف ا!^Nع ا*8ت وا!*ا>6ت ا ? %آت 'ر* &' 7أ KاF' %' Yت ا ا!و '....ا %ا?آت ا! أ[رت ه o,ا!*: ' .١ه ا#ا#5*! %ام ا! ? ار ا؟ .٢ه ا! 'زال ' GFا-ري ؟ ' .٣ار*ت ا '& ا?آت و @ ا &;8و أ$Vب ا $؟ .٤ه 9' #Kس و > Cا B' & Nار ا و اح و & ا*#5ام ا! ' .٥ه ا>6هت hAا#را*ت و ا$ث ا >و > 8Bا & Nار ا و اح و ا*#5ام ا! ؟ .٦ه ار*ت ا? $آت > =Fار*ت ا '& ا?آت ؟ [3> ' .٧اوا 1ا? Hyper linksآ #<3ا ت ا [ 8Aا!و >#ات ا ;8ادي @ ا 7؟ ا ا ر ا#را* ا Uا$ $ي ا#را*ت و ا$Hث ا 8ا >و ار ا و اح ا! N-ل ا8ات ا-Hة '& م ١٩٩٠إ ٢٠٠٩م 7 HاBة ا! ا #7ا!و ا! ' &' aا %ا? ا و ا!د و ا! Kو ا#و ت ا >#$ث اJت .و ه اBة > 2ا &' ##درا*ت و أ$ث ار ا و اح ا! $5ول هFة ار اcا b-ه) : .١اام ا! ? ار ا و اح ' ) GFا-ري( &'( .٢ات س أ #اام ا""! آ و " ((0ت ا/ر .ا و ا*+,ح .٣ا |A- & Nا?آت و ا*#5ام ا! .٤ارت ا 0و./ /+ات آ 78 7( 9ا 26و ا5آ و ا4ف ا12 .٥ارت ا< /ر .ا و ا*+,ح &; :ا""! #>? : .٦اوا Hyper links @8و (A6ت آ EF 7( 9ا .B0و ( CBD" *BاB(0ت ا<; H( .٧اDEت اEG أو :اام ا! ?ر ا و اح ' ) GFا-ري( > #ا?آت ا! ? ار ا و اح RRا; و ا?B ار ا ? %6ااد و ا?آت ا!*;ر و ا .و> #و ا &' ##ا#را*ت و ا$Hث ا 8درا* دور ا! ا?'' & Yت ار ا و اح و '#ي إ' > RRه,ا ا#ور '& أK RR> Kدة ار ا و ا*K<! 6ت أ$Vب ا . $وا>,5ت هo, ا#را*ت و ا$Hث #ة '8رات 7' ;$ 8' .١ر ~$و BVرن ار ا واح ! & ' Y5ا#ان .و درا* ) (١٩٩٧:Lymer and Tallberg’sأآ ٥٠آت ا ا#$ة و ٧٢ا?آت ا .#Bدرا* ):2003 (Allam and Lymerإ#اد ار ا P ا & ٢٥٠آ S-دول )ا!ت ا#$ة ا 'Hو Fوآ#ا وا*ا وه آ ( .و>& '& ا#را* أن ا?آت ا'Hآ 7#أ '8ت اح ا ا و أن 7آ hأد 8' Pى اح ا Pا .و درا* ) '(Khadaroo :2005ر & ار ا ا! ل ١٠٠آ ا Rو٤٥ آ *Jر و>& أن ا*#5ام ا?آت اJ8ر ا ? ر ا أآ; '& ا?آت ا.R . 8' .٢ر 8B> ~$ي >& '#$دات ? ار ا و اح ا! ا#ان '#$دة '; ز#ا )(Oyeler et al., 2003؛) , ( Fisher et al.,: 2004أ*ا ) et al :2004 ( Lodhia؛ آ#ا) ، (Trablsi et al :2007)( Trablsi :2004ان )، (Marston :٢٠٠٣ ' ، (٢٠٠٥ ، #<) RواHردن ) ، .( Al-Htaybat, K. & Napier,C .: ٢٠٠٦درا* 'ر أ Kر ا! Fوا ، &$ا8د )(Ismail, T. H :2002 و ودرا* ) 8B> '# (ALY & Simon :٢٠٠٧ذا > #ا?آت ا! إ ج و >ز %و إدارة ار ا و اح ا و ' ه ا*ب ا& آ و ا'ت ا .و#Kت ا#را* أن هك #ة Uت >N[ BV 8Bث '6ت ه • ا 6اHو Uا ?ر ا!ر وه > 8Bاد ا?آت !*#5ام ا!-اع ا9' 85 =$ ##6ات >و 7درا* ) (Rogers: 1995ه ' a>Rا 8و اا= و وا & #ا #و '$آ ا#رة و ا g,. U<Nا* '#5ا?آت ا! آ* 8 R' =$> 7 ~#< 1أ ،و اا= ' %ا Cو ادات و ا; ا 18 ، 6ا C7Bو * 7ا!*ل $آ اFر )(Zhu and He: 2002 • ا 6ا; Uت ا Jا 8*9و 8> 7ا?آت =$ا[ و اS 6 ' %ا %' 1 S" (Hatch:, 1997).Y &-ا :ا#ا -و & أ %' 2ا: ا5رK "Kاءات 'ر*ت >Nءم ا[3ات ا و ا *8و ا[3ات ا!K ا . a F$و>N[ #Kث ت =$ا Jا (Xiao et al :2004 ) 8*9ه : ا[ ا8ي ا*#5ام ا?آت 7 Nا!* 6ت و **ت ا#و أو ' '#رؤؤس ا'Hال Jا & Uا#ABة ا >د ا?آت ا[ $آة ا*#5ام ا! ه '& أل ا cأو ا ># ا &' &-ا?آت ا' SBا6ل < U Pإ 7أ 7اHآ; <6و >'# ا[ اري ا*#5ام ا! Uت ا!* 6و'دئ ا 7Kا >#ره ا:7ت ا 7أو ا!>$دات ا6ر <> 7 Pدل اHر و ارف ' %ا?آت ا[ • ا 6ا;;U :ت اد '7 Uاآ ا*#5ام ا! < =$> &#ا Rإدار ع ا8ه& أ C7ن ا $ا C7 H ;'Hن أن ا8ه& 8ن F8ة *آN- &' C7ل ا #Vو ا : 2002 ) C7F? H (Watson et al # g,ا*#5ام ا! و* B5ا Yوآ ' %زدة آ ا'ت ا#ر Kار ا( Marston :1996) *$ Uا K$ا8ة اس ال ا*#5ام ا! Uت ام ?ح أداء ا?آ V- Bا?آت ا!*#ا ا!*#5ام ن > !<Kت <' ا#8ات و أ'ء ا!*;ر U (Watson et al : 2002 ) .ارة ان ا*#5ام ا! 9' #ا $VHب ا :5 $ا-Hر ا:8 و > #ن '9ا K Pدة F .ي a ان ا?آ ه ا %' '> ~< ;#$أ<#ث ات &' !#ا' ' %اFاز اC# و#' # #ي ا?آت ا $زدة '8ى اح رة 3 &;8ن ا?آ $Kو >$ج ا د Cا*اره ; Uا? :أن ا*#5ام ا! '& ا?آت ##7> &' #$ا8ه& cو ا>5ذ اKاءات ا #cه# Cم آ Bاح أو اHealy, P. M. & Palepu, K. ) :KB )G:2001 أوإB-ء أ-ر ا!رح ا :8او Y> &' #$اG8.c ا! B5ض ا$ $ا Rا،&# ا#وا $ %ا*#5ام ا! > ، Kو ** > ، Uو اد ' و >8Bه اUي '#د ##ا& و 9> K 7آc #ورة ا*#5ام ا! ا ج و >ز %وإدارة ا'ت ا و ا!ح و ه,ا > G8 $V 8Bا& اؤ و ا#7ف .و & ا آ ا#وا J %وKد ' و '9ات > g Cا!*#5ام و ا&' #$ >ك ا 'Hا-ري و > Fا ان إذا آ هك < RR Kا; ار ا و ,Kب ا'Hال و >? %6ا &;8وأ$Vب ا. $ : "# ('&ات س أ #اام ا""! آ و " ((0ت اB/ر .ا Bو ا*+,ح ا<#ث ا#را*ت ه,ا ا6ل آ درا* ) (Hanafi et al :2009ورد #را* ا a >9' #Kات ##ة *ه س ا[ ا! Kدة ا'ت ا و ا!ح إ! أ &' > 7 اب R> #K ! N; ،،وا cس ا'ت ا و @ ا و '& هo, ا9ات أ,-ت > Cا %ا!ر آ G6 V5إدرا &c 7Kا .9و ا 2ه o,ا9ات # أ Fا!هم ا 'ت ا ' %ا '& ا!هم Jه '& ا'ت @ ا و #ذآ ) (Hedlin : 1999ن هك [Nث درKت أو 'ا< Fذج ? او ،ا#ر KاHو Pه وKد ا و ا#ر Kا; ه ا*#5ام ا! آ*>! 1ل ا'ت ا ،وا#ر Kا;; !*Bدة اى '& >ت ا! و ا >? اوض ذات ا*1A ا#دة ،اN- &' C7*H 68ل ا! ،ا6رة او و XBRL Jا<#ة @ ر ا .و > #ا9ات ا 8ا#ر &KاHو Pو ا; '& دون أن > ,-3ا#ر Kا;; ر ء ا9ات). (Hanafi et al :2009 و > $ان أ*س ء ' (IBRQ) 9أورد )Louwers Y> (Hanafi et al :2009 )6 et al. (1998دة ا'ت او' P cا %ا?آت : "Louwers et al. (1998) noted that the quality of information presented on companies’ websites, like that of paper-based information, is of paramount importance. Pأن ' %ا?آ & ار oا6دة إذا آن درا > Pا'ت اAN #58م '& N-ل أرK %ا Gر . 8Aأو! G Kض ا#' P ، %ى آ و ا'ت او cو '& و ا > آ ا!<Kت ا .. &'#58 B5و ا G 6ا; ه = ا ، %و ا,ي ? إ# Pد اBات أو ا'ت ار 5ااة %' Pا?آC#> ~$ ، '!6ت ا>5ذ اارات .أ' ا G 6ا;~ ه #د إ#Vارات ار ا? 7أو ا * %أو اY * N-ل ة ' ' .و G K -ه ا ا ، CANو ا,ي Sا ~#$ا' 8ت او cأو آ Bا' ' %ا'ت ا##6ة. وهك ' C7' -ء 'K 9د ة ا? او ا (Hanafi et al :2009) ##6ه ه ا .a8B 9ه,ا ا a8> C> 7إ C> : Pا %و '$ى ا ، %ا* Cا cه ا 9اح و زن اa PF . ا !+eا!$#ح )%١٠٠ (IBRQ &5ا%٤٠ ) 0 ( • < ا(2]$ام و اj2ل 0 )(%٤٠ • ا / #$ا&Yت )(%٣٠ • ا ,$ا(%٣٠) XJ $ى ا( %٦٠ ) 0 ات ا ) %٦٠ ( ات !kا ) %٤٠ ( • ا#ا Xا )(%٣٠ • (%١٥) !K • ا#$ر"! ا! " 0 )(%٢٥ • '!" nا(دارة )(%٢٠ • • ا2O.اث ا ارزة )(%٢٥ Oآ ا!6آ c / ا(%٢٠) =c • اeو )(%١٥ • ت O ا<)(%٢٠ • ا!$ة و ا! n"$ ا(%١٥),-!$-. • ت أ!jى )(%١٥ و cا* Cا =8ا 7ام # #K ~< 9د آ '& ا $> Vآ &' #د ه,ا ا7 ' N; ،ر * 7ا!*#5ام و ا-#ل &2> . %ا# &' =$د '& ا1c ;' V ا ، &'#58إ' ا-#ل $Bت '، B5اcح ،و 'Rا ا>8ع < C6ا . %و #ا & ا$Bت ا,ي GFا- &' =$ا 1Aا ،%أداة ا ،~$أداة ا#8ة ،و ا ا1 ! #6 Pا $BVت ا # # a8B %ا %أ-ى ذات .Vو ا ا> &' =$ CANر '#- ،~#$> -ا aا #او ،ا ، ~#$ aا Cا.و أ$' G K 2ى ا% &2ا &' ##ا.S #د ا$: (Hanafi et al :2009)9 Vي اC> S> ٣٤ 7' ٢٠٥ P 9 ا %و $' S ١٧١ى ا.% > |5أوزان ا: 9ا #ا<~ ) |5> (Hanafi et al :2009اHوزان اhA P 9 درا*ت * ،و أ> %إKاءات ' Vل إ Pذ gا |5ازون آ ? 7Uا$c .PH <NVو وا ا: 9 & ار ا '# $V 9ن درا Pس ' Bض aأن . a8و ا 9وا إذا آن *' hA Fأو '@ < ا*#5ام '& درا*ت أ-ى .و #أوردت ا#را* ا#وا $ %ا*#5ام ا! ' و >8Bه اUي و ا '#د ##ا& و 9> K 7آc #ورة ا*#5ام ا! إ ج و >ز %ا'ت ا و اح و ه,ا > $V 8Bو & أ آ ا#وا J %وKد ' و '9ات > g Cا!*#5ام و ا> &' #$ك ا 'Hا-ري و > Fا ان إذا آ هك <K RRا; ار ا و ,Kب ا'Hال و >? %6ا &;8وأ$Vب ا. $ 9إKاءات > Cا <Nو اا .و:أ7bت hAا#را* 3ن '$ى ا %ه اHآ; أه & &' ، ا ، Vو أن hAا-رات <NVو وا ا 9آ إ. 6 [; :ا |A- & Nا?آت و ا*#5ام ا! ' درا*ت و أ$ث ##ة ##$اJات ا & 8Bآ ا'ت ا و اح ا! '& N-ل ء '9ات س ا |A- & Nا?آ و '#ي ا*#5ام ا! .وآ ا hAا $ا : ا : C6$أ[ ا@ Gا#را*ت و ا$Hث أن هك ^ Nد & إ KاVHل وا*#5ام ا! و آ g,هك ^ Nد & إ Kات و ا*#5ام ا! أن < C6ا?آ ذو >K [3هي ا*#5ام ا! ?آت اHآ <6 ه اHآ; ا*#5ا' 7 H NاHآ; اRا' ح & ''> 7و >% ات ا C6$ا ج 'ت و ا*#5ام > Kا'ت و اHآ; *Fة > Yا ?ء و ا و ا % ~#$ا!و .و ا?آت اة ه اHآ; &;8 ,Kو ا.( Xiao et al., 2004 ) (Oyeler et al., :2003) &$ ا : $أ[ ا#را*ت و ا$Hث أن هك ^ Nد & ا #AاVHل وا< #Aق ا و & آ ا'ت ا و اح ا! ول ) (Lev and Penman :1990أن ا?آت ا 7#أ-ر #Kة أآ; إ< ا-ر & 78B Rا?آت ا 7#أ-ر * . :و ا#را*ت وا$Hث أ[ أن هك & 8 Nا $و آ ا'ت ا و اح ا! ول ) (Salam : ١٩٩٩أن ا-Hر ا ~$> # :8ا?آ ا?7 Y ا! '& أ G6> Kا :8ا و ا * U$ا?آ . وا ا &' -ا#را*ت و ا$Hث ا[ أ & N ! aا $و آ ا'ت ا و اح ا! ل)( Marston and Polei :2004إن ا[9> $ ا*#5ام ا! '& ا?آت 8و ! > [9ا?آت ا.. H ا %ا :أ[ ا#را*ت و ا$Hث أن هك ^ Nد & 6' 8ع ا#ن ا '6ع اVHل و 8ا#ن ا Fا <ق ا و آ ا'ت ا و اح ا! آ ل ) .(Ismail:2002إن ا*#5ام ا! 8 &cو ا#ا &Aا8ة ?:ن ا?آ ' #8ه# C> Cرة ا?آ *#اد اRا'> 7ا ا#$د .و ا ا &' -ا#را*ت و ا$Hث ا[ & 8 Nا %ا و ا*#5ام ا! Meek et et al. :1995). # G8رة ا#ا &Aا$ل ا'ت ا V5و #ن ا B5ض 8 ا#ن '#ر Rدة ا GFا'ت '& ا.. &;8و ا ا&' -H ا#را*ت و ا$Hث ا[ #م وKد & Nا %ا و ا*#5ام ا! (Oyeler et al. :2003),( Xiao et al.:2004), ا ;' : 8ا %ا >2' hA #Kر أ[ ا#را*ت و ا$Hث أن هك ^ Nد & 8ال ا#او ا ا5م ا#او و & آ ا'ت ا و اح ا! ول ) . ( Oyeler et al. :2003أن ا 8أ< #اJات ا#5*! 8Aام ا! ز#ا Rا?آت ذات ا 8ا و ا ANا @ & 78Bه '& ا?آت .و ا ا-H ) (Salam,: 1999ا[ & 8 Nا 8و آ ا'ت و اح ا! !د ا?آ ذات 8ا 8ا ن ا @ &;8را@& ا$ل ''ت إ cأو #ن ا<Kت ا8ه& و ا#ا&' &A ا'ت ' %ا B5ض 8ا. 8 Fع ا :أ[ درا*ت و أ$ث ##ة أن هك Nو[ & ا ء ا?آ Fع &' Vو ا*#5ام ا! ) (Ismail:2002و ) (Debreceny et al. )? :2002آت ا' Fع ا Kو ا!>!ت و ا 1Bو اJز و اك و اHدو >8 %ي '& ا? 7>'' & Yا ا! و g, J %K #ات ا : 8ا )ا Kو ا!>!ت ( او Rه & ا?آت Fع >8' 7ي '& ا أو F8> 7 Hا8ق ا %' Nا?آت ا#و ا . : Kأ[ درا*ت و أ$ث ##ة أن هك N ^د & ع اا %Kا5ر Kو '#ي ا*#5ام ا! )(Xiao et al.: 2004 ?آت ا >ا 7>8< %Kا<#ي ا?آت ا#و ا Kا8$ت >#58م ا! 2> YB5رب ا & ا &#و ا! &;8ن ?آت اا Kا#و #د آ '& اNء و 78و !<ل > :8 7cا #ر Kأآ # اهل او *ء ا8ك .و أ[ درا*ت أ-ي أ & N ! aع اا %Kو '#ي ا*#5ام ا! ( Salam :1999), ادراج Aأ*اق اHوراق ا ا : KHأ[ ا#را*ت و ا$Hث أن هك N ا & 6ادراج ارVت ا KHو '#ي ا*#5ام ا! Xiao et al. . )? . (2004آت ذات ا NرVت ا#58> KHم ا! '8ي '& ا'ت ا و اح &> &' #$ا'ت & ا &;8ا&$ و اJ G KHض ا$ل ا'Hال Bا أو >*F %ق > =8ا6ت ، > * RRا?آ او > =$ل ** .و أ[ درا*ت أ-ي ا & N ! a ادراج Aا*Hاق ا ا' و ا*#5ام ا! )(Oyeler et al. :2003 ' *= 2أن هك |A- & Nا?آ و ا*#5ام ا! آ* 1 'ت ار ا و اح .و هك >& ا[ ه o,ا &> G8 Nا:ت و ا#ان و ا :ا#ا -و ا :ا5ر? Kآ ا #اا< . #ا& ' ت ا &' 9درا* -ي و ا& ات اس و ا& أ* GاG6 . $ إKاء و د Cا#را*ت و ا$Hث ا < ا ء '9ات C اHداء و >K &8$دة ''ت ار ا و اح ا! را: 08ارت ا 0و./ /+ات آ 78 7( 9ا 26و ا5آ و ا4ف ا12 ا! آ? ا>!ت وا* ا#ى * ا 'ت ا< * 7ا!*#5ام #ون > Bأو #$أد '& ا K ، Bا ;8ادي #ا*#5ا' aا! أن &' %ا?آت 7Bا#ر ا:a>' $ .١إ>< ار ا '' >Fت '* .٢أن ا'ت ا ا! > Sاا %ا? $آ و >> 7ا8 .٣أن '$ي ا'ت B? C8و ا5>! <Nذ اارات 8> .٤ت و اض >^8 C8 .٥أن اوا 1ا? > 8 C8و ا 78و ا# ANرة ا!* اد .٦وKد >Fت < و &'H Vا'ت وار ا! 7* .٧اا Vو ا' %' Bدر ا'ت ا و @ ا ه < ا?آت >ت ا &;8و ا#ا &Aو أ$Vب ا ا!-ي أKب & ذ gآa ا#را* ا م ' S6' 7ا *$ا ان از %ا!و 'ت >ر ا!ل >( FASB:2000)2 .١ارت ا 7( 0ا5آت ا""! : * 7اا : Vا?آت >RK |5ء $Bا 8Aاو & ^= را $> 1ا*C ا ;8أو اNت ' %ا$ &;8ي ''ت > C7ا ;' ;8ااCA ا و >ر اا Kو ?ات إ-ر > |5ا#اول و ه* :ق ال و ا و ار>^ت ا %أ-ي . أر Bا'ت ا و @ ا ار 5و >& ا &;8و أ$Vب ا$ '& اVل إ#' 1A* 7دة و * و و' ;' Aا?ا78 A و * اض 'ت ا و @ ا 8ت '#دة '7 Linked table of contents و Hyperlinksو، a downloadable ،Multiple file formats (for example, PDF and HTML). #8 ' analytic toolsا#58م |$و > $و ا!*Bدة '& ا'ت و >RR ' %ا?آ ا*#5ام ا #ا!و #8ة أ$Vب ا $ا$ل أ<#ث ا'ت و ا*#5ام ا* Aا-ر و ا?ات *3ع و إدارة و 'ا ا*#5ام ا ;8أو اNت ' %ا #V % &;8زرات ا &;8ور^ #Vت إدة اار وزرة اا %ا!-ي RRاNت '% ا &;8و > . 78$و أ< > &8ا?آ در -رK Third-party providers '#-ت > Cو > ~#$و Vا %إذا 7# #K> Cا' ت ا#ا- > gا'#5ت Jار ا ا! > # :ن أ<#ي اJت ا .i HTML (Hypertext Markup Language .ii XFRML language for financial reporting XBRL the eXtensible Business Reporting Languag .iiiا<#ث Jت إ#اد ار ا و أآ;ه 'و > $ &'#58 8أو إدة >=8 ا'ت و !< C7>KاV5 .٢ار*ت ا '& آت ا'#5ت اة و '#-ت ا! " '#-ت و '6ت ''ت '"> .م > gا?آت %6آ ا'ت ا و @ ا & آ ' أو Fع &' Vآ ادر رة >اآ و > 7R5ا #ت Hداء #ة '#-ت '7 '#ا &;8ا@ &,ن إKاء ''Nت ' أو >6ر ا! &.Nل ' %وا< & #اVل ا ا'ت ا Fو F8 Bوو * %و18 #7K ا'#5ت ا-ر و '#-ت V> %K ;' online servicesت '، &' $ >ر ا & &$آ ' #> .ات أرح أ*' C7 ا? ا!و ر ا و ا G8ا و ر $ا Y5 C78اFت ا إدارة ا #ا ت و اا %ا!و =8.و أدوات * 7ا!*ل user- RR> G 6 friendly toolsا#رات ا ;$و ا &' G@ & $ا?آت و ا&;8 .٣ار*ت ا '& ا*8ة وو*Fء ا!*;ر > :ه o,ا'#- :Bت ا'ت ا و @ ا ذات ا Uت د '& N-ل 'ا ' %ء <8ت Nء اا@& ا$ل ا '#5أو '& N-ل 'ا '#58' %6 <' %ا! G 6 . ا'#5ت ا-ر و ا ;$اN6 V5ت ' (:6ارت ا< /ر .ا و ا*+,ح &; :ا""!: >و درا* ) ١٠٠ (Poon,Li,Yu,:2003آ h 7آ hو درا* )(Al-Said, 2006). ٤٠آ ا ا8د و درا* ) ٩٩ (Marston:2003آ ،ودرا* ) ٣٥ (Mariq :2006آ *د و درا* ' (Al- Jaber. &. Mohamed: 2003),و ا8د وا ،ودرا* ) (Oyelere and Mohammed, 2005ن ودرا ) & Alnodel )Hussainey:2006 • !+ ٤٣آ د" >& hAار ا و اح G8ا& ا$Fت و أ*ب ا %6و ا V 6ا8$ت '8ي ا6ت و '8ي اV اBد و '!#ت ا V & h'#ا'ت ا ا ANو @ اAN • >& ا8ت ا' ر ا و اح ا! G8ا& ا، % Cو &' a$ر*'ت و و* 1Aو '$Bت وNت ' %ا $Bا 8Aوا Jو **ت اHر' Bت ا . • >& ا8ت ا V5ر ا و اح و اNت ' %اG8 ;8 >& در Kا |5أو ا &> Bا$ي '& و& #و أرم ه> Yو ?ات إ-ر و ' G8و أ<#ث أ*ر و إ<ءات و >N$ت ' و @ه • >& *ت ار ا و اح و '#ي ا!*;ر FاG8 % ا& ا>5ذ ار إد-ل ا8$ت ا##6ة أم ء ا ' %cه a • >& *ت ار ا و اح و =8> JاBت G8ا!N-ف & J J HTMLا CاHو ر ا و اح و PDF Jا Jا و 7cآ 6 Adobe Corporationا[=A • >& *ت ار ا و أ* Gا#> G8 Navigation Aids <Nد ا#8ات ا#K & <Nول ا$ت ،و ا*#5ام اHزرار ،و #Vوق ا~$ أو ا- ، 6ا 1Aا > ، %ارة و *ء ا!*#5ام gا#8ات ا9 # <Nدي ا اJق $ا'ت و #م ا#رة ا& R ''ت ار ا و اح ا ANو ا'ت ا!-ي . • >& '$ي ا ا8ي و ا!ر>^ت ا? ا ?> #ر* Aا ر* Aا ر S6' SAادارة و ا8ه& أو 'U<Nت ' و @ ' ه,ا ه وا %ار ا و اح ا! .إن '6د وKد ا % ا! ! > Aأن آ و ا'ت ا< '8ي ا6دة اFب . ?آت @ ' Fو aKا %c ##$ار ا و اح ا! ، ?آت أن >?> ' Bء .هك ا#$' #دة G6أن >? aار ا و ا!ح '& @ > =A$ Y$و & ?آت ا $ا$ ,-Hي آ aاو aأو آ; o ا! ? .آت ا C> $ا %و اض آ?> Yء '& ض دي [ ا ض د' ت و ارة ا?آ ه ا hا 8Aر ا و اح ،و ا? ا!و &' 6ار ا و اح '< hي * %اF [3ر ا Kو ا!>ل وا* %ا#اول و ا! ?ر & 7Kت و 'Uت ##ة ' 7رؤ و ه#ف .ووا %ا$ hج ا& ا &' CANآ '& Vا و ' ا CUا *$و ا:7ت ا و ادارة و اا &Kدا &-و -ر. &K < ن '*N V hل و ا#اول & #ة 7Kت .ا!ن G6آ :أن >#$د '7:8 > o6ه,ا ا # hا! ج و از %و ا &R5و ادارة . '& رأي ) (Xiao et al.: 2004أن ا! " G6أن #أ*ب >Fه إ^ر [ [NاHد اBه ا ن '& دور ا )أي < ا?آ أو ا? ا، (=5 واا' ا#$دة ) Jا $ا Kو@ ا Kا $أو 'Uر اFارئ( ،و>ة اJ )ا ، U$ا#رج أو ااد( ( .أن ار ا >Fر إ 6' Pأ** '& @ض م ، ''ت '<#ة ) * #< P 58اء ا#Vار ا; وا ( ' 6' %أ** @ '5 @اض ا' وا'ت .واح >Jات ,Kر '; > C#ار ا ا ، $و #م ا?Y & ا ت ا5م P ،ا Hا 'R$ا .**Hواد h7ا #$اHد .Pو إن ا? ا# **Hاد ار ا :ا ' & ا< #وا."|5 و '& < أ-ي هك < Kا > Fاا Aو اا #و > 7;#$اآ %' GاJات ا ^أت >#اول ''ت ار ا و اح ا! ا* Fآت ا'#5ت ا %' =Bا و ار*ت ذات ا د #>? :اوا Hyper links @8و (A6ت آ EF 7( 9ا .0و (* " CDا(0ت ا<; >Rود ا[ ا!و $ت ا? Gا ) C# ^ ( Hyper textا'ت ~$ & ا#58م '& ' J 88> @ ^ 7ا & Uآ G>> Bاا & %cا*اض ا'ت و آة ! ل ا ' #8ص أ # -ن SBا Cأو ' Cأ# Y5' - !ف ا'Hل .و ا? Gا* ( Hyper media) FAو ه ^ ' ا'ت *#5ام أآ; '& ع '& ا* ;' 1Aا*'ت و اص و ار ا@>Bا و ا #Bو ات و ا$آ ! ل ا ' #8و* 1Aأ SB -ا Cأو ' Cأ -و اوا 1أو ط ا(Hyper links) Vه اط ا > 1ارئ 'ت أو ا %ا! ام ا#58 %6م ا! #58 ;8م ا! & ~$اBص ا!*;ر ا ANو اBت ا6ر اا $و ا?آت >#58م ا! &8$ا %' Nا ? &;8ار ا و اح ..و اض [ ا!و ;8ادي در' &' Kو اض و ا$ل آ Cه &' Aا'ت 5رات ##ة اذا آن ض ا'ت ا روا1 Hyper linksاB' %ت #و Vت ،و >8ت ' 6اBت و ا*'ت ا . '#و '& < أ-ي > #ن ه o,اوا 1ذات > * [3ا ;8ادي ا*#5ام اوا 1م ا#58م #ة '7م #ا*اض ا'ت ه "ا N-ل اUم و ااءة و ا' $ت و إدة ^ Gا'ت ا . (Conklin 1987; Boechler 2001)" 8أداء > gا7م و وا< #وKد Gء إ cا#58م Uم ا'ت .و #أ[ ا#را*ت أداء > gا7م و وا<9 #دي ا <#وث -ا (Conklin 1987), <Nو و ا B5ض '8ي ا ، Rose and Wolfe 2000), Cو أF-ء أ[ء < ا?آ . ( .Sweller et al. 1990و '& < أ-ي ذج ' 6ا'ت #ي اHاد ;Nث 'ا< ه ) <' "Hogarth (1980اآ8ب ا'ت و '< ' 6ا'ت و '< ا>5ذ اار و زدة ا $ا أو اRا #Aا!دراك gN * [3> aاآ8ب و ا 6ا'ت !ن اRدة ا $ا اآ '& * ا,اآة ا' #ي اHاد ' #< a' %وث ا . 5و م )# ( akelton:٢٠٠٦را* > [3اوا1 ا? >#ات ا ;8ادي @ ا 7و >& aأن ا ;8ادي *#5ام اوا 1ا? J8ق و أ '& ا ار و و aأ د > Cا %cا ا? $آ [9> ~< . اوا 1ا? > %V * [3اار . و '& < أ-ي ل ) (Dull et al. 2003إن اوا 1ا? > $> [9و د'h ا'ت و ا>5ذ اارات ا .و > %#ا &' hR' $ ;8ا'ت '& 'در ' B5و ه,ا a أ[ر * %Vاار . (Hodge 2001).و أر (Oskamp 1965).ا أن ا'ت ا! c >9دي دا Aا ار>Bع Kدة اار ا@ &' Cا 9> ' @ 7دي ا زدة ا; ا #و ا R$ ا. C$ و >و ا#را*ت > [3ا &' hRا'ت ا?" 5ا#Bة #Kا ا" hA و ا'ت @ ا?" 5ا #أن :c 7أو '#و' '' . hA 9ت ! 7 V cع " %Vاار G8أ[ ا(Hackenbrack 1992; Hoffman and Patton YB5 .1997),و >? hAا#را*ت ا أن >#ات ا ;8ادي ># '# [3م &' hR' aا'ت ا? 5و @ ا?#$ 5ود #را> aا وه ن ا ;8ادي أآ; #5*! acام ا!*!#ل &' #$ا #76ا و ا R$ا. (akelton:٢٠٠٦) # و '& ذ |5 gأ CU ' aا'ت ا' *$اة اد اBو# cرات ااد ا!* #ا Cو ا CU ,Bا'ت !*#5ا'B 7ءة و .و Vا ا *$درا* ا[ر ا 8ا> ا!ر>^ت ا? و > ا!د و ا9ات ا > &' #$أ[ ا YB5و > &2أل اض و اح ا!و اAN H(: 08اDEت اEG • ة اHو >& )the Leinster Society of Chartered Accountants (LSCA & AKة أ 2ا*#5ام @H Nاض ار ا) . ( Peppar: 2009ا#7ف '& اRA6ة >? %6ا?آت ا! #إ>ع أ 2ار*ت ا V5ر ا ا! و [ ;' Vت ان > C#ار ا ا#ا ا أ 2ار*ت ا#و .وBV # ' ا Cا [Nث '6ت ه .١إ' اVل ا * 9' %و * 7اVل .٢اN % <Nت ا 9' ;8ا2ن Rوار ا %أن C7#إ' اVل ا %Kا'ت اa>K<! AN $' .٣ي Nت ا# 9' ;8ي ا<اء ا$ي ''ت >c C8ح و ا>< ا ا*K<! Gت ا &;8ا &$و ا& ' %اc Rح & ا'ت ا $و ار 5و ا =Fا$آ وK RR .........دة '% Nت ا;8 • ا#Vر ا!>$د ا#و &*$ا ا? A7وع Uم إ#اد ار ا 'رس ٢٠٠٨ >< hA &2ل ا!دارة ا#ة ?آت و أ#اد ار ا و 'ا Kار ا و #Aة ار ا و را C7أن ا?وع 'زال >$ج ا ا &8$و ا( IFAC:2008) F • ه* :ق ال !ت ا#$ة ا!' )U ^ (SEC:2009م ا ت ا&8$ B ار ا B' RRار ا & ^ق >#د ض ''ت اا CAا & > Yو > ##$ا'ت ا و دئ ا *$ارف ! 7ت ا#$ة ا!' وو ا *$ا#و ادرة '& ' ' S6ا *$ا#و .و إ#اد ار *#5ام (XBRL )Jو & اUم ا#58م '& > $اا CAا #Kاول و >7$ Fق ##ة و و ا' ' %ا'ت ا و > ، $V ? 7$اUم #ا#رة زدة ا 8و ا #و ا # 6ة أ* Gو> B5اارات و > B5اF-Hء و و>B5 >' Yر U Hا8 cت Kدة ار ا و اح ا! 'زا '#$ودة !ن اR6ء اHآ '& اح ا!و ا-ري و!ن ' و '9ات ا$ Cي اا %ا!و '& ادارة ا?آت و ادارات اFف ا;~ 'زال دور ا& و!ن >:8' ##$ت اا o6> %Kاح ا ا!و 'زا $ج ا >& و !ن دور اUت ا 7و ا ا ا!ن @ آف K ا!^اف '& أ%K %6> ة#8' ةAج ا دا$ ف#7ا ا,دة ار ا وهK #? %6 ا. a$> References : Abd Karim , G .,(2009)," International News" ,Accountants magazine ,NO.60 , SOCPA. Abd El Salam, O. 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