The Expected Implications of Internet of Things (IoT) Technology on the Development of Accounting Information Systems: An Exploratory Study from the Perspective of Faculty Members at Libyan Universities and Technical Education Colleges.

الملخص

This study aimed to investigate faculty members’ perceptions of the anticipated implications of the Internet of Things (IoT) for the development of Accounting Information Systems (AIS) across six dimensions: accounting information quality, data-processing efficiency, decision support, accounting process automation, data accuracy, reliability and security, and the integration of accounting information systems with other systems. The study adopted a descriptive-analytical approach and used a questionnaire to collect data from a sample of 56 faculty members working in accounting departments at Libyan universities and technical education colleges. The data were analyzed using appropriate descriptive and inferential statistical methods.
The findings revealed positive perceptions among the respondents regarding the anticipated contributions of IoT technology to the development of the various dimensions of accounting information systems. The results also indicated that IoT could contribute to the real-time provision of accounting data, accelerate data processing, support decision-making, enhance the automation of accounting processes, and promote systems integration. Accounting process automation, decision support, and systems integration received the highest rankings based on the respondents’ assessments.
The study recommended developing technological infrastructure, strengthening the integration of IoT applications with accounting information systems, establishing appropriate controls to protect data and ensure its reliability, and improving the skills of accountants and decision-makers in utilizing real-time data. It also recommended updating accounting curricula to familiarize students with IoT applications and their implications for accounting information systems.