تأثير العولمة المعلوماتية على تطور مهنة المحاسبة

Abstract

This study aims to demonstrate the importance of informational
globalization with all its various means and tools and the clear and
significant impact it has had on the accounting profession, which was
represented within this study by accounting information systems,
financial reporting and reporting systems, cost systems, planning budgets
systems, control and auditing systems, through the introduction of these
means And tools on the functioning of accounting work and the
reflection of its results on the financial and administrative situation in
general on the economic units. The study recommended the necessity of
adopting international guidelines and directives for the requirements of
qualifying accountants to keep pace with the rapid technological
development, Work on developing accounting programs and their close
relationship with accounting information technology, which has made a
major shift in the new role of accountants to become more effective in
their work and face developments in their profession with high
professional competence, and prepare training courses for the shift
towards using the means of informational globalization - technology and
its relationship to the practice of the accounting profession because of
that. Importance in increasing the creativity of accounting for
accountants.