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The Role of Information Technology Applications in the Development of Financial Accounting Processes a Field Study in Banks
American Journal of Economics and Business Management,
Vol. 7 No. 11 (2024): November
Abstract
The research aims to assess the actual impact of information technology applications in improving the efficiency, effectiveness and development of financial accounting processes in banks, as the researcher relied on the descriptive analytical approach and the formulation of a set of hypotheses was the most important statistically significant impact of the use of information technology applications on the development of financial accounting, which was statistically tested according to the statistical package (SPSS).As for the selected sample of bank workers, the researcher relied in collecting data on the questionnaire form, which consisted of 36 questions, which were divided into demographic data (4) questions, and objective data (32) questions, which were divided into two axes, the first axis dealt with information technology and consisted of five dimensions included each dimension (4) questions, and the second axis specialized in the development of financial accounting processes and be of three dimensions included each dimension (4) questions, and the researcher reached several conclusions, the most important of which was that the technology Information is an important tool to bridge the digital divide and facilitate the exchange of information at any time and anywhere and support knowledge sharing between members of business organizations and easy access to information and knowledge anywhere in the world at about the same moment, as for the recommendations, the most important of which was to raise the effectiveness and efficiency of information technology infrastructure in banks and provide them with modern devices and equipment necessary for digital transformation in the banking accounting business
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- Bashmani, Shakib (2014). A Comparative Analytical Study of the Formulas Used in Random Sample Calculation, Tishreen University Journal for Research and Scientific Studies, Vol. 36, No. 5
- Rauf, Raad Adnan (2019). Reformulating the marketing culture by adopting community marketing data: An exploratory study of the opinions of employees in the Asia Cell Telecommunications Police in Nineveh Governorate, Al-Rafidain Development Magazine, Issue 122, Volume 38.
- (Al-Shahrabli and Dawood, Enaam Ali Tawfiq, Muhammad Salman, The Impact of Kaizen Strategy on Improving the Quality of Information Technology in the City of Erbil, Iraqi Journal of Information Technology, Volume 7, Issue 3, 2017: 41)
- (Azayzia, Fadliya, (information and communication technology and its impact on performance in the economic institution, May 8 University, Faculty of Economic, Commercial and Management Sciences, Master Thesis 2020: 3)
- (Sherif and Odeh, Atheer Anwar, Bilal Kamel, The Role of Information Technology in Job Performance: An Analytical Study of the Answers of a Sample of Iraqi Private Bank Managers and Their Relationship to Their Personal Characteristics, Journal of Economic and Administrative Sciences, Volume 22, Issue 91, 2016: 179)
- (Tinawi, Imad Muhammad Zuhair, The role of information technology in the quality of services provided in the telecommunications company (MTN & SYRIATEL, Syrian Virtual University, Faculty of Business Administration, Master Thesis 33:2019)
- (Mansour and Al-Shahrabli, Firas Edrideh, Enaam Ali Tawfiq (Information technology and its role in warding off the danger from the media service in the libraries of the Great Imam University College, Iraqi Journal of Information Studies and Documentation, Volume 4, Issue, 2021: 4)
- (Muhammad and others, Murshid Sami, Wissam Nehme, Ziad Taher Muhammad (The importance of information technology in determining taxable income: An exploratory study of the opinions of a sample of income tax estimators in Iraq, Tikrit Journal of Administrative and Economic Sciences, Volume 9, Issue 27, 2013: 201
- (Moot, alcohol, the role of financial accounting in improving the decisionsof the economic institution, a case study of the Great Mills Corporation of the South - Biskra, put forward for a doctorate in management sciences, Mohamed Khider University of Biskra, Faculty of Economic and Commercial Sciences, Department of Accounting, 2017: 5) https://www.wafeq.com/ar) )
- (Mashkour et al., Saud Javed, Ali Naim Jassim, Asaad Munshid, Principles of Financial Accounting (Contemporary View) Al-Muthanna Journal for Administrative and Economic Sciences, Volume 3, Issue 7, 13:2013)
- Al-Qara Gholi, Hussein, Shahd Raed Jameel, Huda Abdul Rahim (The role of digital transformation in promoting proactive behavior: An analytical study of the opinions of administrative leaders at the University of Mosul, Journal of Business Economics for Applied Research, Volume 6, Issue 1, Year 2024, 466
- (Shanawa and Al-Bakri, Wissam Aziz, Riyadh Hamza, The role of artificial intelligence in achieving customer satisfaction and its reflection on cost accounting, applied research in the Electronic Industries Company, Journal of Accounting and Financial Studies, Volume 13, Issue 45, 4:2018)
- (Jamil and Jalo, Sinan Zuhair Mohammed, Oras Jalo Hassan, The unified accounting system under cloud computing, challenges and proposed solutions, Journal of Business Economics for Applied Research, Volume 5, Issue 4, 2023: 29).
- (Maji, Wakharwan, Ahmed Hussein Nassif, Tayseer Jawad Kazem Sultan Ali, Murtaza Salah Mahdi, Al-Ghari Journal for Economic and Administrative Sciences, Special Volume, Issue Conference: 2022, 1628)
- Al-Taie, Muhammad Abd (2001) Management Information Systems "Iraq", Dar Al-Kutub for Printing and Publishing, University of Mosul Juma'a, Mahmoud Hassan, Information technology and its role in developing strategic performance: an applied study in the Ministry of Construction, Housing, Municipalities and Public Works - Republic of Iraq, Algerian Journal of Social Sciences and Humanities, Volume 6, Issue 2, 20187521440.2020.1760454.
References
Bashmani, Shakib (2014). A Comparative Analytical Study of the Formulas Used in Random Sample Calculation, Tishreen University Journal for Research and Scientific Studies, Vol. 36, No. 5
Rauf, Raad Adnan (2019). Reformulating the marketing culture by adopting community marketing data: An exploratory study of the opinions of employees in the Asia Cell Telecommunications Police in Nineveh Governorate, Al-Rafidain Development Magazine, Issue 122, Volume 38.
(Al-Shahrabli and Dawood, Enaam Ali Tawfiq, Muhammad Salman, The Impact of Kaizen Strategy on Improving the Quality of Information Technology in the City of Erbil, Iraqi Journal of Information Technology, Volume 7, Issue 3, 2017: 41)
(Azayzia, Fadliya, (information and communication technology and its impact on performance in the economic institution, May 8 University, Faculty of Economic, Commercial and Management Sciences, Master Thesis 2020: 3)
(Sherif and Odeh, Atheer Anwar, Bilal Kamel, The Role of Information Technology in Job Performance: An Analytical Study of the Answers of a Sample of Iraqi Private Bank Managers and Their Relationship to Their Personal Characteristics, Journal of Economic and Administrative Sciences, Volume 22, Issue 91, 2016: 179)
(Tinawi, Imad Muhammad Zuhair, The role of information technology in the quality of services provided in the telecommunications company (MTN & SYRIATEL, Syrian Virtual University, Faculty of Business Administration, Master Thesis 33:2019)
(Mansour and Al-Shahrabli, Firas Edrideh, Enaam Ali Tawfiq (Information technology and its role in warding off the danger from the media service in the libraries of the Great Imam University College, Iraqi Journal of Information Studies and Documentation, Volume 4, Issue, 2021: 4)
(Muhammad and others, Murshid Sami, Wissam Nehme, Ziad Taher Muhammad (The importance of information technology in determining taxable income: An exploratory study of the opinions of a sample of income tax estimators in Iraq, Tikrit Journal of Administrative and Economic Sciences, Volume 9, Issue 27, 2013: 201
(Moot, alcohol, the role of financial accounting in improving the decisionsof the economic institution, a case study of the Great Mills Corporation of the South - Biskra, put forward for a doctorate in management sciences, Mohamed Khider University of Biskra, Faculty of Economic and Commercial Sciences, Department of Accounting, 2017: 5) https://www.wafeq.com/ar) )
(Mashkour et al., Saud Javed, Ali Naim Jassim, Asaad Munshid, Principles of Financial Accounting (Contemporary View) Al-Muthanna Journal for Administrative and Economic Sciences, Volume 3, Issue 7, 13:2013)
Al-Qara Gholi, Hussein, Shahd Raed Jameel, Huda Abdul Rahim (The role of digital transformation in promoting proactive behavior: An analytical study of the opinions of administrative leaders at the University of Mosul, Journal of Business Economics for Applied Research, Volume 6, Issue 1, Year 2024, 466
(Shanawa and Al-Bakri, Wissam Aziz, Riyadh Hamza, The role of artificial intelligence in achieving customer satisfaction and its reflection on cost accounting, applied research in the Electronic Industries Company, Journal of Accounting and Financial Studies, Volume 13, Issue 45, 4:2018)
(Jamil and Jalo, Sinan Zuhair Mohammed, Oras Jalo Hassan, The unified accounting system under cloud computing, challenges and proposed solutions, Journal of Business Economics for Applied Research, Volume 5, Issue 4, 2023: 29).
(Maji, Wakharwan, Ahmed Hussein Nassif, Tayseer Jawad Kazem Sultan Ali, Murtaza Salah Mahdi, Al-Ghari Journal for Economic and Administrative Sciences, Special Volume, Issue Conference: 2022, 1628)
Al-Taie, Muhammad Abd (2001) Management Information Systems "Iraq", Dar Al-Kutub for Printing and Publishing, University of Mosul Juma'a, Mahmoud Hassan, Information technology and its role in developing strategic performance: an applied study in the Ministry of Construction, Housing, Municipalities and Public Works - Republic of Iraq, Algerian Journal of Social Sciences and Humanities, Volume 6, Issue 2, 20187521440.2020.1760454.