Effect of Information Technology and Communication on the Quality of Accounting Information System: a Case of SMEs at Ibb City (Yemen)

Many companies use information technology and communication in accounting, which show a clear impact on the performance of the accounting information system. The current research presents exploratory results using a questionnaire from 48 small and medium enterprises at Ibb city, in Yemen. The questionnaire was distributed to a number of the accountants, assisting-accountants, internal reviewers and financial managers who are used computer-based accounting information system. The results of this study indicate that there is a positive correlation between information technology and communication and the quality of accounting information system at the level 0.05. Statistically, this correlation is high according to the standard deviation which reaches the level of R= 0.612 between information and communication technology and the quality of accounting information system. Additionally, there is a positive effect on the accounting information system by the information technology according to the conducted comparison between the computed T-values and table-based T value which indicated that the former T-value is higher than the latter one for all the variables. The results were measured through a number of factors and variables which information technology is characterized by. These factors and variables include: information technology time and an access speed to the information, another factor is information technology update, the third factor is the techniques used and the last factor is information technology risks.