" أثر تطبيق جودة تكنولوجيا نظم المعلومات المحاسبية على كفاءة الأداء المالي " (دراسة ميدانية على الإدارة المالية بمراقبات التربية والتعليم في المنطقة الغربية)

Abstract

This study aims to investigate the impact of applying the quality of Accounting Information Systems (AIS) technology on the efficiency of financial performance in the education departments in the western region (Zawiya, Sabratha, Surman). This study comes in the context of the rapid digital transformations witnessed by government institutions, which impose challenges and opportunities to enhance financial governance and transparency. The study adopted the descriptive analytical approach, where data was collected from a sample of 46 employees from the financial departments in the targeted departments, using a questionnaire as the main tool for collecting primary data, The questionnaire consisted of two main sections: the first for demographic data, and the second for items measuring variables distributed across four axes: the quality of application of accounting information systems technology, the efficiency of financial performance, the quality of accounting information systems, and the efficiency of financial and administrative control. The results showed a strong and statistically significant positive correlation between the quality of accounting information systems and the efficiency of financial performance and administrative control. The results also confirmed that the application of accounting information technology contributes effectively and tangibly to enhancing the accuracy and reliability of financial data, which positively impacts the speed and effectiveness of strategic and operational decision-making processes, The study highlights the pivotal role of modern electronic accounting systems in achieving operational and financial efficiency for government institutions, This is accomplished through their ability to generate accurate and comprehensive financial reports and provide clear and detailed audit pathways, The study recommends continuous investment in developing and updating accounting information systems, conducting specialized training courses for employees, and promoting a culture of digital governance and transparency.