The contribution of digital technology to the effectiveness of the strategic performance of accounting information systems: a survey study

Abstract

This research aims to study the contribution of digital technology to the effectiveness of strategic performance through accounting information systems (AIS). Its contribution to processing big data to provide accurate information that supports the strategic performance of companies. To achieve the research objectives a questionnaire was distributed to university professors and accountants in iraq. This study yielded several conclusions, the most important being that AIS leads a partial mediating role in the relationship between digital technology and strategic performance. More than Several recommendations were made, including the necessity for companies to pay close attention to digital technology and use it effectively in developing AIS, and to invest in updating these systems to keep pace with technological advancements.