Information technology and information systems and their impact on the development of the accountancy profession
I would take this opportunity to thank my research supervisor, family and friends for their support and guidance without which this research would not have been possible.
I, [type your full first names and surname here], declare that the contents of this dissertation/thesis represent my own unaided work, and that the dissertation/thesis has not previously been submitted for academic examination towards any qualification. Furthermore, it represents my own opinions and not necessarily those of the University.
Signed __________________ Date _________________
In this study we try to explore the concept of “accountancy” in a holistic context. The main focus of the research is on “accountancy” and its relation with “I.T”. The research also analyzes many aspects of “accountancy” and tries to gauge its effect on “I.T”. Finally the research describes various factors which are responsible for “accountancy” and tries to describe the overall effect of “accountancy” on “I.T”.
Table of Contents
B1.1 Background of the study1
B1.2- Research Question3
B1.3-Aims: The aims of this research are as follow:3
C2- LITERATURE REVIEW4
C2.1 - Introduction4
C2.2- The rise of accountancy profession8
C2.3- Accounting Profession in Libya9
C2.4- Information technology10
C2.5- Information Systems11
C2.6- Significance of accounting information system and how it can be developed to serve economic development.13
C.2.7 Role of Technologies in the development of Accountancy profession14
C.2.8 Management Accounting17
C.2.9 Accounting and Taxation17
C.2.10ACCOUNTING AND BUSINESS CONDITIONS17
C.3 Technological Developments25
C.3.1 Integrated Management Package25
C.3.2 - Dematerialisation of Records26
C.3.3 - Electronic Signature of Accountant26
C.4 Application of Information Technology In Accounting28
Further development of accounting35
D- CHAPTER THREE - METHODOLOGIES38
D2.1 Quantitative Methods of Research41
D2.2 Sample size43
D2.3 - The questionnaires44
D2.4 designing the research questionnaire44
E. CHAPTER 4: DISCUSSION AND ANALYSIS48
CHAPTER 5: CONCLUSION63
Since the beginning of the twenty-first century the profession of accounting has faced a lot of challenges , is Information technology (IT), information systems (IS) , overall quality and also knowledge management .For example, and not a few. And IT/IS are the main driver in the formulation of comprehensive quality and knowledge management. Where technology provides new tools, which caused a major shift in the role of accountants to become more effective than their traditional role, using computer skills and the face of developments in the profession competently, which is reflected on the success of business organizations, knowledge sharing and management.
B1.1 Background of the study
It was the 60s decade that saw the beginning of advanced banking technology. Technological modernisation, development in electronics and computer equipments took place at the time of fourth Kondratieff boost (Freeman & Perez, 1988, p.60). it was quite realistic at the time to carry out a multiple number of transactional operations in a limited time period. The work arrangement, nature and pattern was altered altogether along with new prospects. Service driven banking concept emerged as bankers and financial managers could do their tedious and menial paper and file based jobs quickly to concentrate on customer care and satisfaction. This was the milestone for a progressive model to come in to being, “the information technology paradigm”, and possibly it was ...