دور تكنولوجيا المعلومات وفق معايير المحاسبة الدولية IPSAS في خفض تكاليف الأداء المالي

Abstract EN

This paper dealt with the role of information technology according to the International Accounting Standard (IPSAS) in reducing the costs of financial performance, and assumed that there is a significant relationship between information technology and the cost of financial performance, and relied on the questionnaire as a tool for data collection.

The data were analyzed using the SPSS statistical package.

The study concluded several results, the most important of which are: that the physical components and training have a major role in activating the use of information technology, and that technology leads to a reduction in the costs of financial performance.

The study recommended the necessity of providing the material components and training the workers, as well as the necessity of creating databases that help in the application of international accounting standards.