Enhancing the quality of accounting systems through institutional support for information technology in industrial companies operating in the city of Misrata

Abstract

The study aimed to analyze the impact of the dimensions of institutional support for information technology on enhancing the quality of accounting systems in industrial companies operating in the city of Misrata. A field study was conducted on a sample of professionals specializing in accounting and finance, including accountants, internal auditors, financial managers, general managers, and IT staff working in these companies.

To achieve the study's objectives, the descriptive-analytical approach was employed, and a questionnaire was used as the primary tool for data collection. The questionnaire was distributed to a sample of 107 employees. The statistical software SPSS was used to analyze the data, along with several statistical indicators to test the hypotheses, including the arithmetic mean, standard deviation, and multiple linear regression analysis to examine the effect of the independent variable on the dependent variable.

The study concluded that there is a statistically significant impact of the dimensions of institutional support for information technology on the quality of accounting systems in industrial companies operating in Misrata. Moreover, it found a statistically significant effect of administrative support for information technology on the quality of accounting systems, as well as a statistically significant impact of financial, technical, and human support for information technology on the quality of accounting systems. The level of administrative support indicates growing interest from administrative leadership in digital transformation and the use of information technology