دور نظام المعلومات المحاسبي الإلكتروني في معالجة البيانات الضخمة وأثره في جودة التقارير المالية

RP-The Role of the Electronic Accounting Information System in Processing Big Data and its Impact on the Quality of Financial Reports.pdf

Abstract
The research aims to demonstrate the impact of processing big data on the quality of financial reports through the electronic accounting information system, considering that big data is a term that expresses a data set that, because of its largeness or complexity, cannot be stored or processed with one of the usual applications or tools for data management, as well as an indication of how to obtain relevant information. High quality by processing big data by studying the different effects of this data, highlighting the challenges and opportunities facing its use for the accounting profession, as well as clarifying the impact of big data on the roles that accountants can play and the need for the accounting environment to benefit from this data in light of the development technological
In order to achieve all this, the researcher relied on the theoretical side on the deductive approach, using the sources and previous studies in these fields, while on the practical side, he used the descriptive, exploratory approach based on a questionnaire that included a set of questions distributed to a sample of workers in telecommunications companies in the Iraqi environment and then collected the answers. And analyzing the results using the (SPSS) program, the research concluded a set of conclusions, the most important of which is that the use of big data by economic units helps in improving the quality of financial reports by providing integrated information about the economic unit in addition to improving the process of forecasting future profits and risks, as well as the increase in Understanding the application of big data methods will be reflected positively in improving the quality of financial reports
The research concluded with a set of recommendations, the most important of which is the need for telecommunications companies to realize the importance of big data for the purpose of investing in it, which requires developing mechanisms to respond quickly to big data and process it, and working to integrate different data sources into the electronic accounting information system. For example, text data, images, audio clips, and images are linked with traditional data in a way. This enables these companies to benefit from it.