The Impacts of Implementing the Information Technology to Improve the Financial Accounting Performance of PLCS

Nael Jaafar Ali  Alqudhayeb; Yousif Mousa Sabti; Aseel Hadi  Mahmood; Asia Hasan Hadi; Abdullah Abdulmalike Neama

doi:10.48165/sajssh.2024.5411

Authors

Nael Jaafar Ali Alqudhayeb Department of Petroleum Project Management of Oil and Gas, College of Industrial Management for Oil and Gas, Basrah University for Oil and Gas, Basra, Iraq
Yousif Mousa Sabti Department of Accounting, Administrative and Finance science College, Imam Ja'afar Al-Sadiq University, Iraq
Aseel Hadi Mahmood Ministry of Higher Education and Scientific Research, Baghdad, Iraq
Asia Hasan Hadi Al-Muthanna University College of Administration and Economics Department of Business Administration
Abdullah Abdulmalike Neama Department of Business Administration, College of Administration and Economics, Almaaqal University, Basrah, Iraq

DOI:

https://doi.org/10.48165/sajssh.2024.5411

Keywords:

Information technology, financial accounting performance, PLCs

Abstract

The goal of this study is to focus the effect of information technology on the financial accounting performance of Asian public listed companies. This study used secondary data for 120 companies from 2020 to 2023. The study also used OLS to test regression by using the Stata program. The study found that there is a positive and important link among information technologies on financial accounting performance. Information technology has become a focus of interest for all financial and economic organizations because of its effect on their public and private performance in overall and financial performance in specific. Its influence also comprises several elements of accounting and financial performance. The study extended a set of findings, the significant of which is the presence of a significant impact of information technology on financial accounting performance indicators.

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