Impact of use Information Technology on the development of accounting functions: the role of training and development as an intermediate factor

  • Dr. yazeed theeb mohammad jordan university
  • Dr.Hisham Ahmad Khrisat jordan university
  • Abbas Oweidi jordan university
  • Abdullah faris falih zaytoon jordan university
  • Rasha Khrisat jordan university
Keywords: Impact, Information Technology, development, accounting functions:, role of training, development as an intermediate factor


 This research explores the significant impact of use Information Technology and its relationship in development of accounting functions, focusing on the role of training and development as an intermediary factor. The problem of study was to consider the digital transformation and use financial technology as one of the biggest challenges facing the accounting profession in current period, so understanding how training and development affect the ability and skill of accountants to absorb and use these technologies becomes very important. There are also challenges facing the process of this development, represented by the inability of many organizations to achieve the expected benefits of information technology, due to the lack of training and development available to accountants to keep up with these new technologies. This study aims to understand how training and development programs affect the development of accounting skills and increase the efficiency and skill of accountants in dealing with technology. SPSS statistical analysis was used through the use of factor analysis and the research objectives were achieved by conducting a comprehensive review of academic references and previous research in this field. The study found that there is a strong impact of the use of Information Technology on the development of accounting jobs, as well as a positive impact of training employees in accounting departments and their development in contributing to the advancement of accounting jobs.


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How to Cite
mohammad, D. yazeed, Khrisat, D. A., Oweidi, A., zaytoon, A. faris falih, & Khrisat, R. (2024). Impact of use Information Technology on the development of accounting functions: the role of training and development as an intermediate factor. IJO -International Journal of Business Management ( ISSN 2811-2504 ), 7(06), 01-22. Retrieved from