IMPACT OF INFORMATION TECHNOLOGY ON ACCOUNTING AND AUDITING IN ECONOMIC INSTITUTIONS: A CASE STUDY OF ERMA MSILA
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Date
2025
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Abstract
This study investigates the impact of information technology (IT), particularly artificial intelligence (AI), on accounting and auditing practices within economic institutions, focusing on Algeria as a developing country. While IT has revolutionized financial processes in developed nations, its integration in Algeria remains limited due to technological, economic, regulatory, and ethical challenges. The research adopts a descriptive methodology and uses both primary (observation, interviews) and secondary data sources to assess the conditions and readiness of accounting professionals for digital transformation. A case study conducted at the Regional Fund for Agricultural Cooperation (CRMA), M’sila Agency, explores the practical implications of IT adoption.
Findings confirm that successful IT implementation requires adequate infrastructure, skilled personnel, and institutional support. IT has been shown to enhance the accuracy, efficiency, and transparency of financial reporting while also generating demand for new professional competencies. The study concludes that IT integration is no longer optional but a strategic necessity for improving the quality and reliability of accounting and auditing processes. Policy recommendations target economic institutions, educational bodies, and policymakers, aiming to foster a supportive ecosystem for digital transformation.
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Keywords
Information Technology (IT), Accounting and Auditing, Artificial Intelligence (AI), Digital Transformation, Economic Institutions in Algeria