Impact of the Information Technology on the Accounting System
| المصدر: | مجلة جامعة جيهان أربيل للعلوم الإنسانية والاجتماعية |
|---|---|
| الناشر: | جامعة جيهان أربيل |
| المؤلف الرئيسي: | Jasim, Yaser A. (Author) |
| مؤلفين آخرين: | Raewf, Manaf B. (Co-Author) |
| المجلد/العدد: | مج4, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2020
|
| الصفحات: | 50 - 57 |
| ISSN: |
2709-8648 |
| رقم MD: | 1431159 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch, HumanIndex |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting System | Audit | Decision Making | E-System | Information Technology | Security
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
This research aims to study the impact of information technology on the accounting information system (AIS) in companies and measure the role of information technology in enhancing the quality and performance of accounting transactions transparently and safely. The researchers review many resources and related literature about the impact of information technology on the accounting profession to determine the main effects, enhance the development of these technologies to strengthen the AIS, and reduce the errors in this system. The researchers conclude that information technology innovation contributed to the development of corporate accounting systems, improved business performance, and helped the emergence of cloud accounting, and one of the most important downsides of employing information technologies in AISs is the lack of standardized technologies used in all systems, as companies are usually selective in choosing technologies that suit their activities and this weakens the transparency of the outputs of AISs. Hence, they recommend that all companies should invest part of their profits in developing software for accounting systems, developing human resources, and training accountants for important accounting software and they must use accounting software efficiently and effectively to obtain the highest level of advantages of this software to overcome the disadvantages of implementation of information technology in an AIS. |
|---|---|
| ISSN: |
2709-8648 |
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