تأثير مكتبة البنى التحتية لتقنية المعلومات على جودة نظم المعلومات المحاسبية في البيئة العراقية

Abstract EN

This research focuses on studying the infrastructure of information technology and identifying its impact on accounting information systems, as well as identifying the factors that help in raising the efficiency of accounting information systems and analyzing the role that information technology tools play in raising the efficiency and effectiveness of the outputs of accounting information systems.

To achieve the research objectives, 50 questionnaires were distributed and extracted.

The relative weight of each axis of the questionnaire to achieve the objectives and hypothesis of the research.

Through this study, several conclusions were reached, the most important of which is the availability of advanced information technology infrastructure in government higher education institutions, and from this, it becomes clear how much interest the institutions pay to develop their information technology infrastructure.

In government higher education institutions, this shows the extent of higher education institutions 'interest in the quality of accounting information and the existence of a strong relationship between the availability of information technology infrastructure and the quality of accounting information.

Several recommendations were reached represented by increasing interest in developing databases to increase the ability to detect error And repetition in the Information and work to develop the skills of users of accounting information systems through their continuous participation in training courses