استخدام تكنولوجيا المعلومات وانعكاسها على نظم المعلومات المحاسبية دراسة استطلاعية لاخذ اراء مجموعة من الكوادر العاملين في بعض المصارف الأهلية لمدينة السليمانية بحث مستل من اطروحة دكتوراه

Volume 23 , Issue 3 , September 2022 , Pages (٥٦٧-٥٩٦)

Authors

رزكار علي أحمد 1 ; يعقوب احمد حمة سعيد 1

1 جامعة السليمانية - كلية الادارة والاقتصاد

DOI logo 10.17656/jzsb.11246

Keywords

Abstract

 

Modern information technology has contributed to a qualitative leap in the fields of industry, commerce, education and other fields. These devices have facilitated the means of communication and cooperation, between the members of the same institution and between other institutions, and even its extension on the scale of the state and countries all over the world.  

Educational and financial institutions at the present time have included the provision of information technology in their accounting information systems, and linking them with the institutions and external parties concerned with them. This is contributed to bringing about change and development in these areas. One of the sectors that have been greatly affected by information technology is the accounting information systems and their relationships with the institution's work in preparing the financial statements. The use of information technology has a significant impact on the accounting information system. It has a role in processing data entered into computer systems, which is derived from documents and accounting books, and then works to convert these data into information through which users can develop programs, plans, and do researches to developing appropriate directions and recommendations, based on the information resulting from the processing. 

Information technology has also contributed to saving time and efforts by accounting system specialists, enabling them to perform calculations in an accurate, speedy and efficient manner, and storing these data after processing it.

Keyword: information technology, information account system, banks performance.

 

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  • First online15 September 2022
  • Published at15 September 2022

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