Abstract

The goal of the research was two folds, the first is to introduce the SysTrust standards to the Arabic Accounting literature as it was almost totally new, and the second is to shed light on the factors that determines implementing a specific software and finally compare the measures used by companies with the SysTrust measures. The results revealed interesting facts, such as 40% of the companies used ready-made packages of international companies, while 60% used customized software. It showed also that 58% did not perform a real test before implementing the system. Results also revealed that companies put high trust in ready-made packages developed by international software firms. Large companies tend to test their newly acquired accounting systems before implementing them.