The Role of Information Technology in Enhancing Accounting Information Quality: An Empirical Study

This study investigates the role of information technology in improving the quality of accounting information at the Directorate of Education in Salah Al-Din. A descriptive-analytical method was used, with a questionnaire as the main data collection tool. The questionnaire was distributed to a purposive sample comprising 245 accountants and financial officers. Three dimensions of information technology were assessed: technical infrastructure, data processing systems, and security and protection systems regarding their impact on the quality of accounting information in terms of reliability, timeliness, relevance, and understandability. Statistical methods applied included Cronbach’s alpha coefficient for reliability testing; frequencies and percentages; mean and standard deviation for description; multiple regression analysis for hypothesis testing conducted through SPSS version 26. Results revealed that information technology has a statistically significant positive impact on the quality of accounting information. It was found that "Data Processing Systems" dimension explains 36.8% variance in quality of accounting information followed by Technical Infrastructure dimension which explains 33.2%, while Security and Protection Systems dimension explains 29.4%. The research recommended that the directorate should enhance its adoption of information technology to achieve high-quality accounting information.