1.
01 Graduation Research Project
The Role of Technical
Knowledge in
Developing
Accounting
Information System

2.
Technical knowledge is one of the requirements that must be taken into
account in the modern business environment, which often depends on the
use of modern information technologies in many fields.
In view of the expansion of many economic units in the use of modern
information technologies, and considering that accounting information
systems represent formal information systems in any economic unit, the
matter requires the use of modern information technologies in the areas of
work of accounting information systems in order to achieve greater
efficiency and effectiveness in its work. Through the possibility of
benefiting from the advantages and characteristics of these means in the
work of accounting information systems.
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Introduction

3.
The use of modern information technologies in the work of
accounting information systems requires that those responsible for
the work of accounting information systems have technical
knowledge acquired through scientific study and practical
application that enables them to perform their work efficiently and
effectively that can contribute to achieving the objectives of the
economic unit in which they work, through their ability to Taking
into consideration the recent developments in the business
environment, especially with regard to the use of modern
information technologies.
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Introduction

4.
Research Methodology
The research problem emerges through the need to
identify the role of technical knowledge in the
operation of accounting information systems and
the areas of development that it can contribute to
in light of the use of modern information
technologies in economic units - in general - and in
the work of accounting information systems - in
particular.
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1
Research
Problem

5.
Research Methodology
The importance of the research comes through its
handling of one of the modern and important
topics, in which the field of research is still ongoing
due to the novelty of this topic and the possibility of
addressing it from the accounting point of view.
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2
Research
Importance

6.
Research Methodology
The objectives of the research can be
summarized as follows:
• Defining the concept of technical knowledge
and the importance of taking it into
consideration when using modern information
technologies in economic units - in general -
and the work of accounting information
systems - in particular.
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3
Research
Objectives

7.
Research Methodology
2.Clarify the role of technical knowledge in
operating accounting information systems by
clarifying the extent to which those in charge
of accounting information systems work in
operating the physical components of
accounting information systems in light of the
use of modern information technologies.
07
3
Research
Objectives

8.
Research Methodology
3. Determining the most important requirements
necessary for acquiring technical knowledge by
those responsible for the work of accounting
information systems in light of the use of
modern information technologies.
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3
Research
Objectives

9.
Research Methodology
The research is based mainly on two hypotheses:
1. The technical knowledge of those responsible for
the work of accounting information systems contributes
to increasing the efficiency and effectiveness of
accounting information systems.
2. The acquisition of technical knowledge by those in
charge of the work of accounting information systems
depends on the need to take into account a set of
factors (considerations) that must be available by the
concerned economic unit.
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4
Research
Hypotheses

10.
10
1. Analyzing the Personal
Information
35 questionnaires were
distributed electronically through
the use of the Google form, and
the data of 30 questionnaires
were collected at a percentage
equal to 85%
The
Practical
Part
2. Analyzing the second
part of the Questionnaire
(H1):
The questionnaire contained three
parts, the first part contained
information about the questioned
person, the second part contained
10 questions regarding the first
hypothesis, and the third part
contained 10 questions regarding
the second hypothesis

11.
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Figure (1): The Chart of
Age
Figure (2): The Chart of Experience

12.
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Figure (3): The Chart of
Qualifications
Figure (4): The Chart of Specialization

13.
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Figure (5): The Chart of Analyzing the
Second Part of Questionnaire
Figure (6): The Chart of Analyzing the
Third Part of Questionnaire

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1. Technical knowledge constitutes one of the basic requirements for all those responsible for
the work of modern information technology means in economic units - in general - and in the
work of accounting information systems - in particular - considering that accounting
information systems represent formal information systems within the total information system
in any unit economical.
2. Technical knowledge relates to the possibility of the practical application of the scientific
methods used in the work of the economic unit, including in the work of accounting information
systems.
3. Technical knowledge is based on a set of ingredients that include: appropriate scientific
qualification for individuals, practical qualification based on actual practice in dealing with
modern information technology means and identification of its components and how to use
them and what are the multiple and secondary uses for each of them, the accumulation of
experience among individuals.
Conclusions

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4. Technical knowledge represents part of the accounting knowledge that can be formed as
a result of the use of modern information technologies in the work of accounting information
systems, which means that there is a need to take it into account in order to achieve the
objectives of integrated accounting knowledge.
5. Technical knowledge plays an important role in increasing the ability of those responsible
for the work of accounting information systems in light of the use of information
technologies through the ability to operate the physical components of accounting
information systems and achieve maximum efficiency and effectiveness through their use in
accounting work.
6. Technical knowledge is the ability to operate the physical components of accounting
information systems and achieve maximum efficiency and effectiveness through their use in
accounting work. Technical knowledge is an important part of the job of those responsible
for the work of accounting in a company's books and records.
Conclusions

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7. The ability to acquire technical knowledge for those responsible for the work of
accounting information systems can be increased in light of the use of modern information
technologies. This is based on a number of factors, including the availability of scientific
qualifications and practical (technical) qualifications in human staff.
Conclusions

17.
Thank
you for
having
us
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