الفهرس 
التحديات المعاصرةلاقتصاد المعرفة وانعكاساته علي نظم المعلومات المحاسبيةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Recently the business environment has witnessed many developments in the fields of information technology, communications, Internet, digital transformation and what is now known as the fourth industrial revolution. All these factors have added more complexity in the business environment and resulted in the firm’s usage of contemporary technologies in their activities and commercial transactions that led to a big amount of digital data daily. Thus, Big data (BD) has been evolving its many characteristics and growing use in the field of accounting, Big data nowadays presents new challenge for the accounting profession that should be faced through applications and databases to gain the hidden value of data through Data Mining (DM) with its descriptive and forecasting role to add value to the accounting information and support investors and to resolve financial reporting problems. Therefore, the current research aims to propose a framework to achieve the research objective.
Research objective:
The research main objective is to provide an insight to the role of information technology mechanisms especially Big Data and Data Mining to add a value to the accounting information in order to guide and enhance the decision-making process in the context of technology variables and developments in the financial accounting environment and knowledge economy. The current research also aim to define the concept of accounting and managerial applications and their impact on the amount and value of information and to develop indicators from Big data (BD) and Data Mining (DM) to measure the value of accounting information to fulfill the requirements and needs of the accounting information users and to direct researchers to the fields of value engines in the knowledge economy.
Research importance:
The importance of the current research stems from the following:
1. Identifying business intelligence applications and information technology mechanisms from Big data (BD) and Data Mining (DM) within knowledge economy and contemporary challenges era.
2. Highlighting the role of information technology mechanisms in adding value to accounting information and supporting investor decisions through business intelligence applications of information systems.
Research model and method:
The current research adopts positive model, which is the most appropriate model to achieve the research objective. The research uses two approaches:
1. The inductive Approach.
2. The deductive approach.
Research limitations:
The research limitations are the points that will not be required to achieve the research objective.
Research hypotheses:
The research has a main hypothesis: ”There is a significant relation and correlation between information technology mechanisms and the value of accounting information.”
The following two hypotheses are derived from this hypothesis:
The first sub-hypothesis: There is a significant relation and correlation between Big Data and the value of accounting information.
The second sub-hypothesis: There is a significant relation and correlation Data Mining and the value of accounting information.
Research variables:
The dependent variable: the value of the accounting information.
Independent variables: includes information technology mechanisms (BD and DM).
Control variables: include (firm size, firm profitability, degree of financial leverage, liquidity and operating cash flows).
Research Plan:
This research is divided into the following three chapters:
The first chapter aimed to: identify contemporary challenges to the knowledge economy and its implications on accounting information systems and the role of information and communication technology in supporting accounting information systems.
The second chapter aimed to: identify the role of information technology mechanisms in facing the contemporary challenges to the knowledge economy and the role of accounting information systems in the context of the dynamic environment of the knowledge economy and the evolution of Big Data and its sources through the accounting applications of information systems such as the ERPs, ERP, CRM, SCM systems and the necessity and quality of XBRL language To face the measurement and disclosure challenges. The research also suggested a proposed approach in terms of objectives, importance, requirements, and qualification for human resources that perform the mining steps and the other necessary requirements.
The third chapter aimed to: verify the validity of theoretical study and testing the validity of the research hypotheses through performing an applied study by content analysis of information provided by a sample of listed firms in the Egyptian Stock Exchange within the EGX100 index during the fiscal years 2017 and 2018.
Research findings and recommendations:
The theoretical part of the research showed several results that were supported by the applied study. The most important results can be summarized in the following:
There is a gap in the value of accounting information from the viewpoint of investors for knowledge economy activities that did not match recognition requirements of the accounting standards.
The scope of disclosure for Integrated Reports and XBRL is still limited and requires more disclosures on (investments in IT, accounting software applications and operational performance).
The accounting function in the context of BD and DM mechanisms requires integration between applications and need more awareness and qualifying of human resources. It also requires more investments in IT to gain the value of hidden accounting information in databases.
Many BD characteristics are descriptive measurement for the value of accounting information through the proposed indicators for both BD and DM and relating them with information quality characteristics to add value to accounting information.
The philosophical framework of the DM mechanism, with its forecasting and descriptive approaches helps in introducing more analytical models that can forecast and benefit users of accounting information.
Testing the research hypotheses in the applied study have concluded the following:
There is a high value of accounting information, increased clarity of big data characteristics and high level of data mining indicators for the research sample.
The value of accounting information varies between firms according to the industry type and the value of accounting information increases in the communications, media and technology sectors, and decrease in the construction sector.
The statistical analysis results have proved the validity of the research main hypothesis which states that ”There is a significant relation and correlation between information technology mechanisms and the value of accounting information’.
In the context of the previous results, the research recommended three main recommendations and suggested the mechanism to implement them. These recommendations are as follows:
Firms need to prepare their internal environment for business intelligence applications such as BD and DM, by creating a digital culture, qualifying and empowering employees to perform their new tasks to produce information that helps in meeting the needs of accounting information users.
Developing indicators to disclose information that does not meet the recognition requirements for intangible assets (such as customer relationships, knowledge, corporate image, reputation, brand and creativity) to support recognition criteria for their impact on the value of information.
Adopting data mining and the proposed framework in the government units to support Egypt’s plan for digital transformation and the e-government. This adoption should start with the Egyptian Tax Authority to include the informal economy to the formal economy for its impact on the country’s general budget.
The research suggests the following mechanisms to implement these recommendations:
The need for an accounting standard for digital transformation, BD and DM.
Establishing a fund to support technology on firms’ foundation to provide the financial resources for investment in applications, training and qualification of human resources, and supporting information technology mechanisms to solve the problem of application financing.
Areas of future research:
This research represents a direction for more accounting, auditing, costs and taxes studies in the field of business intelligence and digital transformation.
The most important complementary research to the current research includes the following:
Revealing the level of transparency and financial corruption in the Egyptian environment.
Using the current research proposed approach to reveal creative accountant methods.
Examining the impact of the proposed approach in improving customer relationships to support the firm’s value.
Examining the impact of BD, DM on IT governance.
Examining the impact of BD and DM on the value of tax information to overcome tax evasion.
Revealing the level analytical study towards an indicator for the disclosure of investment in information technology to support the value of accounting information in a digital transformation environment.