Contribution of Modern Information and Communication Technology in Enhancing the Quality of Accounting Information: A Field Study

Abstract

This study aimed to examine the reality of the use of modern information and communication technology in the institution in its dimensions (hardware, software, networks, human resources, information security), and its role in improving the quality of accounting information at Algeria Telecom in Chlef, and in order to understand the subject, the questionnaire and the statistical analysis program SPSS 22 were used. The study concluded that there is a strong correlation between the use of modern information and communication technology and the quality of accounting information in the institution under study, there is an impact of modern information and communication technology in its dimensions on improving the quality of accounting information at Algeria Telecom in Chlef.

The study recommends the need for the institution to benefit from information and communication technology in order to improve the quality of accounting information produced by accounting systems, through the introduction and adoption of advanced technology and techniques.