The Role of the Accounting Information Technology in Developing an Internal Control System: Applied Study on Universities in Gaza

Authors

  • د. علي النعامي
  • أ. حمدي سمور

Keywords:

Accounting Information Technology, Internal Control System, Applied Study, Universities, Gaza

Abstract

The aim of this study is to clarify the role of the technological accounting

information in developing the internal control systems through an applied

study on the Palestinian universities in Gaza strip. To achieve the objectives

of this study, a questionnaire, which consists of four parts, has been designed

depending on the previous studies and theoretical framework. The researcher

distributed it to the employees of the financial departments and control, and

auditing departments in the Palestinian universities in Gaza Strip. 60 forms

of the questionnaires were distributed and 51 replies received, that is, 85%.

The researcher used the analytical & descriptive approach and the statistical

program (SPSS) in the analysis. The most important results of the study show

that that there is a role of technological accounting information in developing

the internal control systems of the targeted universities.

A number of recommendations were included: The necessity of keeping

electronic assets records and the existence of independent management

inside the systematic structure to protect the electronic data. It is important

to provide internal control departments with advanced accounting software

to raise their efficiency

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Published

2017-05-20

How to Cite

النعامي د. ع., & سمور أ. ح. (2017). The Role of the Accounting Information Technology in Developing an Internal Control System: Applied Study on Universities in Gaza. Al-Quds Open University for Administrative & Economic Research & Studies, 1(2). Retrieved from https://journals.qou.edu/index.php/eqtsadia/article/view/282

Issue

Vol. 1 No. 2 (2015): المجلد الأول،ع(2)،شعبان1436هـ/حزيران2015م

Section

الأبحاث

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