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Developments in information technology, having had a great impact on the individual and social lives of individuals and business units, have also had an impact on accounting information systems and have affected it in various aspects, including conc…
Developments in information technology, having had a great impact on the individual and social lives of individuals and business units, have also had an impact on accounting information systems and have affected it in various aspects, including concepts and scope of activities. Accounting initially supplied information only to business owners and governments, but has expanded since it became an information exchange system; So that it meets the information requirements of all stakeholders. Developments in information technology have affected the accounting information system by eliminating human errors, decreasing costs, increasing productivity, quality and effectiveness, and have also created new areas and users in the accounting profession, which are presented in the following examples: international accounting, e-commerce, timely production, activity-based costing, quality management, e-books, electronic accounting and auditing, human resource accounting, etc.
In this paper, we conclude that rapid changes in information technology have made computers much easier and more widely used, and that accounting tasks can be performed faster and more accurately. Accounting, as the language of business and the information system, must adapt to new technology in order to serve the users of financial information. In the information age, the market requirements of accounting graduates are progressively changing. Training future accountants to adapt to more IT-based environments has long been the focus of experts and faculty members at universities and training centers. This paper, while pointing to the importance of information technology in accounting, also mentions the advantages, applications and practical challenges of information technology in accounting
