أثر تطور تكنولوجيا المعلومات على الممارسات المحاسبية في المؤسسة الإقتصادية- دراسة حالة مؤسسة سونلغاز لفترة 2019/2020

Abstract

This studysought to solve the problem of determining the impact of the development of information technology on accounting practices and identified the most important objectives of the latter in seeking to know the extent of the impact of developments in information technology on accounting and the role of usingitstools in the accounting information system. In order to achievethese goals, wedividedthisstudyintothreechapters. In the twotheoreticalsemesters, weused the descriptive method to demonstrateboth information technology and the accounting information system. In the thirdchapter, whichis the appliedchapter, weused the inferentialstatisticalmethod, using a questionnaire to collect information, and distributedit to a sample of academics and professionalsspecialized in accounting in the state of Medea, wherewetested the hypotheses. Among the most important resultsreachedis the inevitability of the current institutions' reliance on information technology, as itisconsidered the decisive factor in distinguishingbetween the results of accounting information and honestrepresentation. It isalsoconsidered one of the most important factorsthat help and lead the organization to obtainhigh-qualityaccounting information and bethrough the good and appropriate use of the holding softwareaccounting .