The study is after investigating the influence of accounting information systems on the enhancement of financial and administrative performance in economic institutions, with particular emphasis on the role of computer simulation techniques in improving the efficiency of accounting operations. This study used a descriptive analytical methodology through the exploration of appropriate scientific literature to determine how the accounting information system integrates with modern technologies, like computer simulation, and the impact of that integration on the accuracy of accounting information and operational efficiency. The study found that systems of accounting information form an integral base for delivering accurate financial data to support economic decisions within time constraints. Computer simulation proved quite instrumental toward enhancing these systems by minimizing errors and speeding up accounting procedures subsequently enhancing financial performance within organizations. This study also accounted for advanced accounting software capable of sustaining all accounts operations-from resource planning to product manufacturing, marketing, and management in addition to financial and human resources. The study further accounted for the contributions of these modern systems towards improving internal control, asset protection, and fraud and error reduction. It established that the application of such technologies would offer institutions tremendous prospects for enhancing both their financial and administrative performances by improving their capacity to make decisions based on quality information readily available in a timely manner. Thus, the study advised increasing investment in computer simulation technologies for designing accounting information systems towards accuracy and efficiency. This will also entail training the accounting personnel on how to use advanced software and data analysis procedures so that the full potential of these systems can be realized. Internal control should be improved within an accounting information system to curb errors and reinforce integrity in financial information. In conclusion, the study emphasized the necessity of fostering research and development in the automation of accounting processes through the application of artificial intelligence and machine learning techniques, with the aim of improving the capacity for swift and precise decision-making.

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An Analysis of the Impact of Computer Simulation on the Effectiveness of Accounting Information Systems in Economic Institutions

  • Nidal Mahmoud Al-Ramahi,
  • Elan Mohammed Al-Khawaldeh,
  • Mahmoud Odeh

摘要

The study is after investigating the influence of accounting information systems on the enhancement of financial and administrative performance in economic institutions, with particular emphasis on the role of computer simulation techniques in improving the efficiency of accounting operations. This study used a descriptive analytical methodology through the exploration of appropriate scientific literature to determine how the accounting information system integrates with modern technologies, like computer simulation, and the impact of that integration on the accuracy of accounting information and operational efficiency. The study found that systems of accounting information form an integral base for delivering accurate financial data to support economic decisions within time constraints. Computer simulation proved quite instrumental toward enhancing these systems by minimizing errors and speeding up accounting procedures subsequently enhancing financial performance within organizations. This study also accounted for advanced accounting software capable of sustaining all accounts operations-from resource planning to product manufacturing, marketing, and management in addition to financial and human resources. The study further accounted for the contributions of these modern systems towards improving internal control, asset protection, and fraud and error reduction. It established that the application of such technologies would offer institutions tremendous prospects for enhancing both their financial and administrative performances by improving their capacity to make decisions based on quality information readily available in a timely manner. Thus, the study advised increasing investment in computer simulation technologies for designing accounting information systems towards accuracy and efficiency. This will also entail training the accounting personnel on how to use advanced software and data analysis procedures so that the full potential of these systems can be realized. Internal control should be improved within an accounting information system to curb errors and reinforce integrity in financial information. In conclusion, the study emphasized the necessity of fostering research and development in the automation of accounting processes through the application of artificial intelligence and machine learning techniques, with the aim of improving the capacity for swift and precise decision-making.