دور تكنولوجيا المعلومات و الاتصالات في تطوير وعصرنة ممارسات المحاسبة و التدقيق : قراءة قياسية في الفترة 2005-2020

Abstract EN

The study aimed to reveal the nature of the statistical relationship between the index of technological innovation and the accounting and auditing practices in Algeria, and to clarify the relationship, the impact aspects were analyzed in three main areas: Ethical behavior of firms EBF, Efficacy of corporate boards ECB, Strength of auditing and reporting standards SARS, Using the SPSS24 program and the Eviews program to study the general trend, the functions of correlation and the root of unity, the rank of joint integration, the conclusion of long and short term dynamic relationships,, The results showed a long-term equilibrium relationship Term relationship between technological innovation and Ethical Behavior of Firms (EBF), with no correlation between the same index and the effectiveness of corporate boards (ECB), the strength of audit and reporting standards (SARS), which leads us to say that there is a relationship Term dynamic balance between the digital economy and the ethical aspects of accounting and auditing.

The study recommends that further legal and professional structural reforms be undertaken only in order to achieve any future professional efficiency in the use of information technology in the fields of accounting and auditing