اقتصاد المعرفة و انعكاساته على ممارسات الإبلاغ المالي

Abstract EN

In recent years, the world has witnessed a wide-ranging technological development and the emergence of so-called knowledge economies.

Knowledge has become an engine of production and economic growth, and the principle of focusing on information and technology as a key factor in the economy is recognized.

Information is a fundamental resource in any human activity, and information is an important element in the human relationship to society and the relationship of communities to each other in political, cultural and economic terms.

Information technology can also affect the strategy adopted by organizations, which in turn is reflected in the design of the information system, which is the most important systems operating in the business organizations, which provides all parties with the necessary information for planning purposes, Where financial reporting is a means of providing information for general purposes by presenting it in financial statements to a wide range of users.

Financial information is reported to various users and for multiple purposes