Information Technology's Impact on the Accounting System
Abstract
This research aims to measure the effect of information technology (IT) on the accounting system IT helps to improve the quality and performance of accounting transactions in a transparent and safe manner in good security ways. In this review, we provide a detailed theoretical analysis of the subject discussed by focussing on the principles of the organization historically and reporting directly. The researchers also test and obtain satisfactory results depending on the question tested and the hypotheses. The findings of this work are satisfactory. Finally, the results indicate the role of computing information technology in reducing time, costs and improving health.
Downloads
References
Abadi, A., Kermani, N., Zoqian, M., Mollaabbasi, H., Abadi, R., Abadi, M., Fanaean, H., & Farzani, H. (2013). The influence if information technology on the efficiency of the accounting information systems in Iran Hotel industry. International Research Journal of Applied and Basic Sciences, 4(8), 2408-2414.
Al-Delawi, A. S. (2015). Activating accounting information system in light of electronic trade in Iraq. AL-Anbar University Journal of Economic and Administration Sciences, 7(3), 431-462.
Al-Delawi, A. S. (2019). Role of ethics in islamic thinking in the activation of accounting information quality. Utopía Y Praxis Latinoamericana, 24(6), 179-187.
Alles, G. M., Kogan, A., & Vasarhelyi, A. M. (2008). Exploiting comparative advantage: A paradigm for value-added research in accounting information systems. International Journal of Accounting Information Systems, 9, 202-215.
Al-Nasrawi, S. A., & Thabit, T. H. (2020). The influence of the environmental factors on the adoption of the international accounting system IAS/IFRS: Case of Iraq. Journal of Accounting, Finance, and Auditing Studies, 6(1), 66-85.
Amidu, M., Effah, J., & Abor, J. (2011). E-accounting practices among small and medium enterprises in Ghana. Journal of Management Policy and Practice, 12(4), 146-155.
Arasteh, A., Aliahmadi, A., Mahmoodi, H., & Mohammadpour, M. (2010). Role of information technology in business revolution. The International Journal of Advanced Manufacturing Technology, 53(1-4), 411-420.
Bae, B., & Ashcroft, P. (2004). Implementation of ERP systems: Accounting and auditing implications. Information Systems Control Journal, 5, 1-6.
Bagaeva, A. (2008). An examination of the effect of international investors on accounting information quality in Russia. Advances in Accounting, 24, 157-161.
Ballada, W., & Ballada, S. (2008). Basic Accounting Made Easy. Sampaloc: DomDane Publishing.
Cavalluzzo, K. S., & Ittner, C. D. (2003). Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society, 29(3-4), 243-267.
Dandago, K., & Rufai, A. (2013). Information technology and accounting information system in the Nigerian banking industry. Asian Economic and Financial Review, 4(5), 655-670.
Emeka-Nwokeji, N. A. (2012). Repositioning accounting information system through effective data quality management: A framework for reducing costs and improving performance. International Journal of Scientific and Technology Research, 1(10), 86-94.
Galani, D., Gravas, E., & Stavropoulos, A. (2010). The impact of ERP systems on accounting processes. World Academy of Science, Engineering and Technology, 66, 418-423.
Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of information technology (IT) on modern accounting. Procedia Social and Behavioral Sciences, 28, 112-116.
Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for accounting information systems. Journal of Information Systems, 25(1), 37-78.
Granlund, M. (2011). Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information System, 12, 3-19.
Hall, J. (2018). Accounting Information System. 10th ed. Boston, Massachusetts: Cengage Learning.
Hamlen, K., Kantarcioglu, M., Khan, L., & Thuraisingham, B. (2010). Security issues for cloud computing. International Journal of Information Security and Privacy, 4(2), 39-51.
Haug, A., Zachariassen, F., & Liempd, D. V. (2011). The costs of poor data quality. Journal of Industrial Engineering and Management, 4(2), 168-193.
Jameel, A. S. (2018). Issues facing citizens in Iraq towards adoption of E-government. Al-Kitab Journal for Human Sciences, 1(1), 195-202.
Jameel, A. S., & Ahmed, M. A. (2018). Determine some factors that affect to adoption of e-commerce among small and medium enterprises in Erbil. Polytechnic Journal, 8(1), 42-51.
Jameel, A., Abdul-Karem, M., & Mahmood, N. (2017). A review of the impact of ICT on business firms. International Journal of Latest Engineering and Management Research, 2(1), 15-19.
Kamal, S. (2015). Historical evolution of management accounting. The Cost and Management, 43(4), 12-19.
Li, F. (2013). Impact of information technology on accounting systems. Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology, 3(2), 93-106.
Moscove, J., Sinkin, P., & Bagranoff, P. (1999). A theory of interdependent demand for a communication service. Bell Journal of Economics, 5(1), 283-292.
Rahman, M., Ahammed, M., Abdur, R. M., & Main, U. M. (2017). Obstacles and implementation of accounting software system in small medium enterprises (SMEs): Case of South Asian perspective. International Journal of Science and Business, 1(1), 7-15.
Salehi, M., & Abdipour, A. (2011). A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran stock exchange. Journal of Economics and Behavioral Studies, 2(2), 76-85.
Salehi, M., Alipour, M., & Ramazani, M. (2010), Impact of IT on firms’ financial performance: Some Iranian evidence. Global Journal of Management and Business Research, 10(4), 21-29.
Smith, S., & Weingart, S. (1999). Building a high performance, programmable secure coprocessor, special issue on computer network security. Computer Networks, 31, 831-860.
Thabit, T. H. (2013). Adoption the Fuzzy Logic to Enhance the Quality of the Accounting Information to Operate Balanced Scorecard Applied on Mosul Bank for Development and Investment in Ninevah Province. Unpublished M.Sc. Thesis in Accounting, Mosul. Iraq: University of Mosul.
Thabit, T. H. (2015). Applying fuzzy logic to evaluate the BSC’s performance for a random private Iraqi banks group. International Journal of Banking, Finance and Digital, 1(1), 42-54.
Thabit, T. H. (2019). The Influence of Mobile Information Technologies in Enhancing the Electronic Audit. The 3rd International Scientific Conference. Amman, Jordan: The World Islamic Sciences and Education University.
Thabit, T. H., & Abbas, N. H. (2017). A proposed framework for evaluating E-accounting application in Iraq. Qalaai Zanist Scientific Journal, 2(5), 838-852. 10.24086/cuejhss.v4n1y2020.pp50-57.
Thabit, T. H., & Jasim, Y. A. (2017). Applying IT in Accounting, Environment, and Computer Science Studies. Germany: LAP-Lambert Academic Publisher.
Thabit, T. H., & Jasim, Y. A. (2019). The challenges of adopting E-governance in Iraq. Current Research Journal of Social Sciences and Humanities, 2(1), 31-38.
Thabit, T. H., & Raewf, M. B. (2016). The impact of voluntary disclosure on SMEs in developing countries. Journal of Global Business and Social Entrepreneurship, 4(5), 19-31.
Thabit, T. H., & Raewf, M. B. (2017). Applications of Fuzzy Logic in Finance Studies. Germany: LAP-Lambert Academic Publisher.
Thabit, T. H., Hadj, A., Sid, A., & Harjan, S. A. (2016). The use of fuzzy logic to measure the risks of ICT in E-audit. Revue des Recherches Economiques, 15, 30-46.
Thabit, T. H., Raewf, M. B., Abdulrahman, O. T., & Younis, S. K. (2016). The adoption of E-commerce in SMEs: A case study on a sample of Iraqi enterprises. International Journal of Latest Research in Engineering and Technology, 2(6), 38-46.
Xu, H. (2015). What are the most important factors for accounting information quality and their impact on AIS data quality outcomes? ACM Journal of Data and Information Quality, 5(4), 1-22.
Copyright (c) 2020 Yaser A. Jasim, Manaf B. Raewf
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License [CC BY-NC-ND 4.0] that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
