The Impact Of Using Computerized Accounting Information Systems In Quality Of Accounting Information; An Analytical Study For Construction Sector In Krg

Abstract

This academic investigation attempts to ground the value of accounting information of construction companies. Even though organizations in the current era are confronted with technological advancements, but still no previous study in construction sector has investigated this study subject matter through the lens of CAIS, in KRG.

To obtain objective of the study, self-administrated questionnaires on five-point Likert scale was used to collect data, judgment sampling was applied, and the sample size was 140. Independent variables of the study represent components of CAIS and organized as structured characteristic, while dependent variables represent qualitative characteristic of accounting information. Empirically the statistical SPSS software has been used to analysis the identified data and concluded result indicate features of CAIS significantly in a statistical level promote quality of accounting information of construction sector firms.

Also, this research has reached to a number of recommendations but the most important of which is the need for using CAIS by KRG companies working in construction sectors in order to create value for the accounting information for intended users and related parties.