أثر حوكمة تكنولوجيا المعلومات للحد من التهرب الضريبي: دراسة ميدانية من وجهة نظر المحاسبين القانونيين الأردنيين

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

f21b35ea-0e47-4c8c-a7f0-6322bbc7b564

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

f21b35ea-0e47-4c8c-a7f0-6322bbc7b564_1.pdf

بيانات النشر

ترجمة العنوان

The Impact of Information Technology Governance to Mitigatingof Tax Evasion: A Field Study from the Viewpoint of the Jordanian Chartered Accountants

ألقاب المؤلفين

[{"name_ar":"سليم عبدالله علي الزعبي ","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"علاء محمد ربيع","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر حوكمة تكنولوجيا المعلومات للحد من التهرب الضريبي: دراسة ميدانية من وجهة نظر المحاسبين القانونيين الأردنيين

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

This study aimed to know the impact of information technology governance in its dimensions (planning and organization, ownership and implementation, support and delivery, follow-up and evaluation, guidance and control) to reduce tax evasion from the point of view of Jordanian chartered accountants. The descriptive analytical method was also used, and a simple random sample was taken, which included (191) auditors, and the study population and sample included 378 certified public accountantsin Jordan. An electronic questionnaire was developed and distributed to the sample members, of which (167) were subjected to analysis. The data of the study was analyzed through the use of appropriate statistical analysis tools, through the use of the Statistical Package for Social Sciences Version 25, and the study reached a set of results, the most important of which are: The presence of an impact on technology governance Information in its dimensions (planning and organization, ownership and implementation, support and delivery, follow-up and evaluation, guidance and control) in reducing tax evasion, with a high relative importance, and the study recommended a set of recommendations, the most important of which are: the need for companies to apply the elements of information technology governance for its role in controlling the application of information technology In all internal operations of the company, and its role in reducing tax evasion.

إشراف وإعداد

الإشراف

علاء محمد ربيع

الإعداد

سليم عبدالله علي الزعبي

الاقتباسات الببليوغرافية