Author(s): Manal Hussein Lafta
The needs for accounting information are ever-changing, where the process of decision-making is simultaneously dependent on the accounting information provided by the financial statements, which must meet certain standards of quality. This information is designed to meet stakeholders’ particular needs in the businesses they represent. It is vital to consider solutions to address these shifting needs, as the need for such information might shift. Hence, in light of the fact that information is produced by these systems, the significance and necessity of developing accounting information systems become apparent.
One of the fundamental foundations of the process of developing information systems is the design of accounting information systems, which also serves as the key instrument for meeting the changing needs for accounting information and working to enhance its quality. Simultaneously, the systems development process requires performing a set of activities, methods and practices that contribute to enhancing the quality of accounting information as outputs of the development process.
The idea of the research stems from identifying three variables represented by: designing accounting information systems, enhancing the quality of accounting information and the systems development approach, and then trying to study the nature of the relationships that correlate these three variables to accomplish the objectives of the paper.