Big Data and IT Technologies:Bridging Accounting Information Systems and Administrative Decision-Making

Abstract

This study aims to address the relationship between information technology techniques for big data and improving accounting information systems. The study investigates the role of this relationship in supporting and rationalizing administrative decisions in a sample of banks listed on the Iraq Stock Exchange for the period between 2018 and 2022. The researchers conducted a field study surveying the opinions of a sample of employees in the banking sector through the questionnaire form submitted to them. Ready-made software (SPSS V26, AMOS 24) were used to infer percentages, frequencies, arithmetic means, standard deviations, coefficient of variation, and response rates, in addition to studying the direct impact among the variables under study. The results of the exploratory study indicate that there is a significant effect of dealing with big data using IT techniques in accounting information systems as well as the existence of a significant effect of dealing with big data in the accounting information system in rationalizing administrative decisions.