The effect of information technology on the quality of accounting information

Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussaien, Mohammed Abaker Ahmed Mohammed, Yosra Azhari Elamin Elbokhari

Research output: Contribution to journalArticlepeer-review

39 Scopus citations

Abstract

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).

Original languageEnglish
Pages (from-to)191-196
Number of pages6
JournalAccounting
Volume7
Issue number1
DOIs
StatePublished - 1 Jan 2021

Keywords

  • Accounting Information Quality
  • Accounting Information System
  • Information Technology

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