اقتصاد المعرفة و أثره على المعلومات المحاسبية

الملخص EN

In light of globalization and the accelerated pace of information based on technology, economic institutions in particular have faced many pressures and fierce competition for success and continuity in a knowledge-based economy.

For the purpose of realizing its desired goal, the economic institution must advance various professions similar to the accounting profession, that face exclusively, many challenges in the age of knowledge, which requires the adoption of ideas, skills and work methods that differ from what was approved in the past, as well as the adoption of specialized software and technologies to process accounting data in a record and appropriate time to exploit the outputs An example of accounting information and its exploitation by internal and external parties of the corporation to take decisions that serve the interests of the corporation, whether these external parties are lenders or current and potential investors, thus improving the corporation's reputation and economic position in the market.

For processing the fundamental role of the knowledge economy and its impact on the accounting profession, through this research paper we try to address the concept of the knowledge economy as well as address accounting information and its quality requirements, especially in light of the calibration and accounting compatibility represented in international accounting standards, and then deduce the impact of the knowledge economy on the outputs of the accounting information system flexible and reliable accounting information.