Information technology tools and their role in the efficiency and effectiveness of accounting information

Abstract

Information technology devices became(Hardware, Equipment, Programmes and Database) an Influen and Important elemgnt in the Accounting Information systems in the Economical units in general due to what these devices offer of suitable and rapid Information which would assist the economic units in Accomplishing its works efficiently and effectively and in suitable time and the USE of Information technology as well and its Rapid development day After Another led to A cntimueous and fast change in the technology of collecting, Insertion and in processing and prepairing the financial reports (outcomes) and eventually participating in promoting the efficiency and Effectiveness of the Accounting Information System From THE Speed, Subjectivity ,Appreciation and suitability point of new . Accountancy information system in considered one of the open systems ,therefore it should go Along with the communication devices and webs (the internet ,intranet and the extranet ) surrounding the internal and external environment of the economic units so as these units may be able to practice its activity and go alones with the surrounding environment and necessity of finding new style (electronic webs )to exchange accountins information between the sub _units in to the economic , unit .we have handled in this research the accounting information system in the field of information technology and the role of using information technology devices in the accountancy information and the use of webs and its role in the accounting information .As for the most important conclusions ,it was as follows :1-there is a trace for using programmers in the accounting information system by way of what these programmers offer of time and toil spent to accomplish the accounting works through obtaining the required outcomes from different incomes through application of these programmers also increasing the effectiveness of the system by way of preparing and setting forth financial reports in proper time and in the form that guarantee benefit to the employees . 2-The data base is just a large store preserving enormous quantity of data and accounting information in a form of files easy to process and approach the dates and the information in it .It would enable as well the employees to partigpate in reaching to these information's and data's through different information technology devise ,and the data base system treat as well the problem of reiterating and decline of data and information a great deal witch would result in a decrease in the accounting information system in the cost of storing the data and information ,also a decrease in the area required for storing the data's and information's. 3-the main difference between the webs (the internet, the intranet and the externet)exist in : A_ that the internet is an open net for all the internal and external users in the economic unit .B_ As for the intranet it is a sate internal web ,in other word a minimized internet with no access to the outside users to enter it ,because this net concern the internal webs of the computer of the economic unit