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L’impact des technologies d'information et de communication sur la qualité du système d’information comptable: Cas des PME à la ville Ibb (Yémen)

Effect of Information Technology and Communication on the Quality of Accounting Information System: a Case of SMEs at Ibb City (Yemen)

Journal Name:

  • International Journal of Innovation and Applied Studies

Publication Year:

  • 2013

Key Words:

Keywords (Original Language):

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Abstract (2. Language): 
Many companies use information technology and communication in accounting, which show a clear impact on the performance of the accounting information system. The current research presents exploratory results using a questionnaire from 48 small and medium enterprises at Ibb city, in Yemen. The questionnaire was distributed to a number of the accountants, assisting-accountants, internal reviewers and financial managers who are used computer-based accounting information system. The results of this study indicate that there is a positive correlation between information technology and communication and the quality of accounting information system at the level 0.05. Statistically, this correlation is high according to the standard deviation which reaches the level of R= 0.612 between information and communication technology and the quality of accounting information system. Additionally, there is a positive effect on the accounting information system by the information technology according to the conducted comparison between the computed T-values and tablebased T value which indicated that the former T-value is higher than the latter one for all the variables. The results were measured through a number of factors and variables which information technology is characterized by. These factors and variables include: information technology time and an access speed to the information, another factor is information technology update, the third factor is the techniques used and the last factor is information technology risks.
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Abstract (Original Language): 
De nombreuses sociétés utilisent la technologie d’information et de communication (TIC) en la comptabilité, qui montre un impact clair sur la performance du système d'information comptable (SIC). Cette recherche présente les résultats d'une enquête par questionnaire sur 48 PME situées à la ville Ibb au Yémen, nous avons distribué le questionnaire à des comptables, des comptables assistants, des auditeurs internes et des directeurs financiers qui travaillent avec un système d’information comptable informatisé. A travers ces résultats, on a pu constater qu’il y a une relation positive significative entre la technologie d’information et de communication et la qualité du système d'information comptable (QSIC) au seul de 0,05, l’intensité du lien est estimée par la méthode de régression linéaire qui était de R = 0,612 entre TIC et QSIC, ainsi, il y a un effet positif sur la qualité du système d'information comptable par la TIC d’après la comparaison faite entre les valeurs de T calculées et T tabulaire qui a montré que T calculé est supérieur à T tabulaire pour chaque variable, ce qui confirme la relation précédente. Le résultat ont été mesurés sur la base d’une variété de facteurs qui caractérisent la technologie, d’abord, il y a le facteur temps de technologie et une vitesse d’accès aux informations, le facteur de mise à jour des technologies de l’information, le facteur des techniques utilisées, enfin, le facteur des risques des TIC.
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  • 1
114-127
  • Russian

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