Obstacles to Implementing Electronic Accounting Information Systems in Economic Entities: A Case Study of Ahlia Cement Company

Abstract

The study aimed to analyze the level of material and human administrative difficulties facing the application of electronic accounting information systems in the Al-Ahlia Cement Company and to compare them in terms of importance. The study used a descriptive analytical approach and was applied in Al-Ahlia Cement Company, including its general administration and affiliated factories, where a questionnaire was distributed with 88 final forms to managers, department heads, administrators, accountants, and computer operators concerned with the implementation of the accounting information system in the company. The study concluded with the acceptance of the first and second hypotheses, as the level of material and human administrative difficulties was at a statistically average level and not at a large level. This indicates the company's success in facing difficulties in this area, addressing them, and reducing them; thus, they do not constitute a threat or danger to electronic accounting information systems. The acceptance of the third hypothesis showed that the level of material difficulties is more significant than the level of administrative and human difficulties in the research sample. The study recommends increasing attention to providing the material and administrative structure for electronic information systems in the company under study