Evolution of accounting information system in Kurdistan : a case of Lebanese French University

Abstract EN

This study evaluates the evolution of accounting information system in Kurdistan using the Lebanese French University as a case study, The study problem consists of given the recent emphasis on information technology in strengthening the accounting profession required by the 2007/2008 global financial crisis, the importance of developing and strengthening the university accounting system is widely recognized.

However, most universities have failed to keep pace with this trend, changes in accounting practices brought forward by technological progress, The study used the quantitative method of research and data were collected from 70 respondents.

The proposed hypotheses were tested using structural models and utilizing PLS-SEM.

The findings reveals that The results show that the Lebanese French University comply with accounting information system best practices.

Also, the findings reaveal that there is no hindering factors preventing the adoption of best practices in the Lebanese French University.

The findings of this study provide an insight for all the