مدخل مقترح لمواجهة مخاطر تبنى تكنولوجیا إنترنت الأشیاء على نظام المعلومات المحاسبى

Abstract

This paper aims to propose an approach to mitigate IoT adoption risks on AIS. This proposed approach is based on three main dimensions: people, process, and technology. These dimensions are significant on IoT adoption risks mitigation. An experimental study was conducted to test research hypotheses. Participants from different related economic sectors are asked to respond to a questionnaire conducted in experimental settings for the purpose of hypotheses testing. They include IS and IT professionals, and accountants. Questionnaires are sent to these participants, however only 78 valid responds are received. SPSS 26 was used for data analysis. First, research questions were explored through descriptive analysis. Then, non-parametric tests were performed. Results revealed the importance of proposed approach for IoTbased accounting information systems adoption risk mitigation. Finally, Numerous recommendations arises. Mainly, raising awareness of accounting academic departments in Egyptian universities of studying interdisciplinary courses that clarify prospects and risks of Industry 4.0 tools adoption for accounting information systems. This paper refers to numerous research fields related to research problem.