The Developments of the Digital Technologies in the Accounting
Scientific Research in the Light of the Corona Pandemic - An
Exploratory Study in the Hashemite Kingdom of Jordan
REEM OQAB AL-KHASAWNEH
Department of Financial and Administrative Sciences
Al-Balqa Applied University - Irbid University College
Irbid, JORDAN
Key-Words:- Accounting Scientific Research, Digital Accounting Scientific Research, Digital Research, Digital
Technologies
Received: July 29, 2021. Revised: March 8, 2022. Accepted: April 10, 2022. Published: May 6, 2022.
1 Introduction
Scientific research is one of the most important
requirements of knowledge society in the digital
age – Knowledge economy era. Many
developed countries have realized that their
existence, entity, development and strength
depend on their achievements of scientific
research field; they, therefore, have developed
plans and established scientific centres and
institutes; they also have provided huge
financial funds for advancing the scientific
research because they have realized that
investment in scientific research is significantly
important and achieves socially and
economically the best return. Accordingly, in
digital age and knowledge society, paying
attention to all types and methods of scientific
research becomes a necessity; in addition, the
gap between the scientific research and its
application in the societies which seek to be
knowledge –based societies shall be necessarily
narrowed; in order to achieve these matters,
coordination and cooperation among various
scientific institutes are required; furthermore,
research maps shall be developed in accordance
with certain bases and criteria foremost among
which is priorities and goals building the
knowledge society. Moreover, a balance
between various (basic or applied) research
patterns shall necessarily be achieved; and
collective research –or so-called team research
shall be encouraged.
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Abstract: This study aims at identifying the uses of the digital technologies in the field of scientific research in
general and the accounting scientific research; the study also has illustrated the importance of these technologies
in developing the accounting scientific research and enhancing its efficiency; in addition, it has identified a set
of the obstacles which the researchers may face while using the digital technologies. Inductive and descriptive
analytical analyses have been used; previous studies touching upon the digital technologies in the field of
scientific research have been examined in order to develop the theoretical framework and design the
questionnaire; the researcher has used one of technical means; the questionnaire has been prepared by Google
Drive Program and distributed through private or university e-mail technologies and WhatsApp groups in
academic context placed in educational forums. The study has concluded that there are justifications and reasons
such as closures during the Corona pandemic which encourage the use of the digital technologies in the
accounting scientific research. Furthermore, there are various aspects of the use of the digital technologies in
the field of accounting scientific research in obtaining and exchanging the data; in addition, the study has found
that the digital technologies play an important role in developing the accounting scientific research and achieve
various advantages while using these technologies in the accounting scientific research. However, the researcher
in the accounting scientific field faces various obstacles which limit the use of the digital technologies in the
accounting scientific research such as a lack of knowledge of the uses of the digital technologies, as well as a
lack of trust in information exchanged by these technologies and a high cost of subscription of some scientific
websites (i.e research and dissertation repositories). Finally, the study has concluded that scientific research
curriculum shall be developed in order to include the digital technologies used in the scientific research and the
mechanism of their use.
Because accounting scientific research plays an
important role in developing the mechanisms
and rules of preparing the financial statements
in modern and advanced environment, and
creates an applied knowledge which develop
various aspects of business, studying the role of
the digital technologies and the fields of their
uses in Arabic scientific accounting research
become very necessary. Accounting scientific
research is considered an added value to the
scientific research in general and scientific
business research in particular and contributes
to the development of accounting science and
profession; in addition, it is one of essential
competitive components of universities as well
as the countries sponsoring the scientific
research in order to develop the economy.
The use of the digital technologies and the
Coronal pandemic have imposed a new reality
on the accounting scientific research; new
methods have been imposed on the researchers
due to the closures; the researchers have used
digital libraries and various scientific and
cognitive electronic sites (i.e stock market and
companies sites for obtaining a finical report)
and technical means. For example, the
researchers have used electronic means such as
electronic communication sites and WhatsApp
groups as well as professional sites in order to
distribute the questionnaires to study sample,
thereby including the population of study; due
to technical advancement, academic
accountants and researchers could meet each
other via various sites and have discussed
various subjects. In this study, digital
accounting scientific research and its
importance are examined; in addition, the fields
of its use are discussed in the light of
transforming into the digital means in scientific
research
2 Problem Formulation
The use of digital technologies in various economic
fields has contributed to the completion of
transactions quickly and with high accuracy, and the
provision of services across different continents and
countries, especially in light of the Corona
pandemic, which imposed restrictions on
movement. Scientific research is based on obtaining
information and sources from digital libraries.
Hence, this study seeks to answer the following
questions:
Are there justifications or reasons that encourage the
use of digital technologies in the field of accounting
scientific research in light of the Corona pandemic?
What are the aspects of using digital technologies in
the field of accounting scientific research in light of
the Corona pandemic?
Is there a role for using digital technologies in
developing accounting scientific research in light of
the Corona pandemic?
Are there obstacles that limit the use of digital
technologies in accounting scientific research in
light of the Corona pandemic?
2.1 Purposes of Study
The study aims at identifying the following:
- Justifications of the use of the digital
technologies in accounting scientific research;
- Aspects of the use of the digital technologies in
accounting scientific research; and
- Role of the digital technologies in developing
accounting scientific research.
2.2 Importance of Study
Digital technologies play a major role in developing
the capacity of scientific research which introduces
various big data and information; digital
technologies make the process of researching which
follows the step of writing the scientific research
easier for the researchers. And it is noted that a
percentage of the use of digital technologies in
scientific research is continuously increasing. Thus,
it is a very good indicator illustrating that scientific
research processes develop, and keep pace with the
modern technologies.
2.3 Hypotheses of Study
The study tests the following hypotheses:
- There are statistically significant justifications
or reasons at a level of significance ((α≤0.05)
which encourage the use of the digital
technologies in accounting scientific research;
- There are statistically significant aspects of the
use of the digital technologies at a level of
significance ((α≤0.05) in accounting scientific
research;
- There are statistically significant role of the
digital technologies at a level of significance
(α≤0.05) in developing the accounting scientific
research; and
- There are statistically significant obstacles at a
level of significance ((α≤0.05) which limit the
use of the digital technologies in accounting
scientific research.
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2.4 Literature Review
- Al-Shahran’s study (2002) [1], entitled ‘The
global information network, the Internet and its
role in enhancing scientific research among
students of King Saud University in Riyadh’,
aimed at identifying the role of the world wide
web of information ‘the internet’ in supporting
the scientific research in order to service the
academic process among the students of King
Saud University; it also illustrated the reasons
and benefits of using the internet. In order to
achieve the purposes of study, the research used
descriptive analytical approach; the
questionnaire, tool of study, was designed and
distributed to a study sample composed of 98
students. Finally, the study concluded the
benefit of using internet was varied and there
were various reasons enhancing the process of
scientific research among the students, foremost
among which is the tremendous speed of
obtaining new information in various web
search engines.
- Sultan’s study (2010) [2], entitled ‘The Reality
of Internet Use In Scientific Research in The
University’ aimed at highlighting the reality of
the use of internet among university faculty
members as well as the methods of employing
and taking advantages of internet applications in
scientific research through surveying the
opinions of professors at university of Tebessa;
in order to achieve the purposes of study, the
researcher used descriptive analytical approach
and designed an appropriate questionnaire, a
tool of study. Finally, the study concluded that
the internet is continuously used in order to
access to new information and keep pace with
the scientific developments of various
specializations. And a percent of the
respondents believed that the internet is an
indispensable channel of research and scientific
communication for a university professor.
- Al-Khatib’s study (2011) [3], entitled ‘Using
The Internet in Academic Activities From
Viewpoint of Students of the Faculty of
Medicine at Jordan University of Science and
Technology and the Difficulties Related to This
Use’, aimed at illustrating the use of internet in
academic activities among the students of
faculty of medicine; it also was to identify the
most important difficulties which the sample
study face when using the internet of Jordan
university of science and technology. In order to
achieve the purposes of study, the research used
descriptive analytical approach; in addition, an
appropriate questionnaire, a tool of study, was
designed and distributed to a sample of study
composed of 469 male and female students.
Finally, the study concluded that the statements
related to the benefits of using the internet
among the student reached the highest average;
furthermore, the study found that regarding the
statements related to the difficulties which the
students faced while using the internet, slow
network and time consumption reached the
highest average.
- Abu-Nair and Al-Sakarneh’s study (2014) [4]
aimed at revealing the attitudes of faculty
members of Al-Balqa Applied University
towards the use of the internet in education. The
population of study consisted to all faculty
members of all specializations and academic
ranks employing in Al-Balqa Applied
University; it was conducted during the second
semester of the year 2012/2013. A sample of
study was composed of 33 faculty members
who were randomly selected; for achieving the
purposes of study, a questionnaire was
designed; and it consisted of 84 statements
distributed to three fields; in addition,
appropriated statistical methods were used in
order to analyze the data. Finally, the study
concluded that the attitudes of faculty members
in Al-Balqa Applied University towards the use
of the internet in university education were high
for all fields of study; in addition, the study
found that faculty members in Al-Balqa Applied
University faced moderately various obstacles
while using the internet in university education.
3 Theoretical Framework
Digital transformation (or digitization) of
accounting scientific research is identified as ‘the
transition from the traditional system of the
scientific research into digital system based on
information and communication technology in all
fields of accounting scientific research in the light of
a set of requirements including an existence of
digital transformation strategy, spreading a culture
of the digital transformation as well as spreading the
digital libraries and databases appropriate for
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financial and accounting studies and designing
digital research programs plus managing and
financing the digital transformation in addition to
human, technical, secure and legislative
requirements.
Despite of the digital transformation, an approach of
accounting scientific research does not differ;
however, the methods of obtaining the information
become different; the digital transformation has
saved time and effort and reduced the cost.
Due to a low cost of data collection process, the
researchers have trended towards the use of the
digital technologies. Electronic research helps the
researchers save time and efforts, especially those
researchers who need to obtain a general knowledge
on a particular topic or those who need to ensure the
validity of prior information they have. Various
results of research can be collected and different
forms of research results can be reviewed at the
same place without a need to move or exerting an
effort. In addition, electronic research has save a lot
of money; the research shall only have a computer,
cell phone, or tablet and internet connection in order
to find the required information.
There are various aspects of the use of the digital
technologies in the field of accounting scientific
research as follows:
- Digital libraries: a digital library is defined as
information and service systems which provide
electronic documents (i.e text files, digital
audio, digital video) stored in renewed archival
or dynamic repositories. The digital library is a
qualitative leap in transition from paper types
such as books, academic publications, studies,
researches and magazines to digital feature
which enables the researchers to review
electronically the library inventory; the digital
content is saved as the same as the written and
printed content at all times. The researcher
believes that the digital libraries have
contributed to the improvement of accounting
scientific research quality because the
researchers can view various studies conducted
in different countries without a need to move or
travel to another country; the cost, therefore,
reduces; in addition, the researchers can view
these studies at the time appropriate for them;
they are not restricted to official working hours.
However, there is a cost of subscription which
the researchers may not bear. Some universities,
research centers and public libraries, therefore,
provide subscriptions of digital libraries which
enable the researchers to access to.
Digital and virtual libraries have contributed to
the improvement of accounting scientific
research quality through facilitating to access to
varied information and researches; they have
also contributed to dissemination and exchange
of accounting knowledge among different
countries; in addition, they allow to view
countries’ experiences and expertise.
- Database: It is a set of elements of logical data
connected to each other by a mathematical
relationship; it allows to exploitoptimally its
information digitized and classified by certain
systems; a logic of its work aims at accessing
quickly and optimally to the information.
Furthermore, database is one of the mostly used
aspects of the digital technologies in scientific
research field due to a variety of services it
provides and the possibility of a quick and easy
retrieval of information. In other words, the
research is classified on a basis of
specializations; the researcher, therefore, can
easily retrieve the required research;
furthermore, database is characterized by a
reliability.
- Development of research writing software:
office software programs have witnessed an
amazing development which has achieved a
qualitative leap in formal aspects of scientific
research publications and in the method of
producing the final form of research. In the
past, scientific research was written by using a
typewriter machine. Today, the computer is
used to write the research; it makes writing
process easier and allows to correct the errors.
Furthermore, the impact of the development of
research writing software is not limit to the
formal aspects of research production in its final
form but it creates new software which helps
the researcher deal with the data, read the
statistics and draw the tables and graphs; it also
enables the researcher to write correctly the
margins and references according to
methodological and scientific principles
recognized by major international
methodological schools.
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- Enhancement of the opportunities of
communication among the researchers: the
digital technologies –internet, e-mail and social
network – allow the researchers to share their
experiences and knowledge, review the studies
and research and participate in various scientific
activities such as forums, seminars and
conferences all over the world. Communication
opportunities among the researchers are
continuously being enhanced due to social
networks in which the researcher have created
forums and groups in order to facilitate the
process of communication among the persons
interested in various topics, exchange the
references experiences and information, and
even distribute the questionnaires and field
research. Electronic means have contributed to
the distribution of the questionnaire to all
populations of study in a manner ensuring that
the questionnaires are conveyed and received.
Regarding the accounting scientific research, it
is noted that the digital technologies have
enhanced the process of communication among
the researchers and professionals in order to
develop the professional aspect as well as
improve the accounting system efficiency.
Despite of the advantages achieved by the use of the
digital technologies in the scientific research, the
researcher may face a set of challenges. For
example, determining the validity of information
and sources may be difficult; the possibility of
modifying or deleting some electronic information
may not be provided; scientific research institutes
do not issue the rules or instructions on the digital
scientific research methods; personal costs of some
reliable research sites are high; in addition, the
possibility of accessing to educational institutes in
which the researcher work, through subscriptions
may be difficult, the researcher, therefore, shall be
present in university campus or library. Thus, the
closures during the corona pandemic have been one
of the challenges facing the researchers.
4 Methodology of Study
4.1 Methodology of Study and Population
and Sample of Study
A descriptive analytical approach has been used; in
addition, secondary sources which include the
literature of subject of study have been used;
regarding the primary sources, the research has
depended on the questionnaire.
The questionnaire has been designed and distributed
via technological tools, Google, e-mails, social
communication sites and WhatsApp academic
groups to a sample of researchers in the field of
accounting during the period from 1-1-2021 to 30-6-
2021 in order to achieve the purposes of study. The
following link has stayed valid during that period.
https://docs.google.com/forms/d/e/1FAIpQLSc8QM
7zA9meDT8VFy3qlrk_csgX6eNBJVZ6aX2iJ4xUF
19fIg/viewform
In order to analyse the data, statistical package for
social science (SPSS) has been used in order to
analyze the data. In addition, five-likert scale has
been used in order to test the hypotheses of study
and identify the extent of agreement of respondents
towards the questionnaire statements. Each of the
five responses has a numerical value as follows: 5-
very high, 4- high, 3- moderate, 2 – low and 1 –
very low.
Table 1 shows the standard of analysis measurement
in which data analysis has been conducted on the
basis of the values of arithmetic means.
Table 1. Standard of Analysis Measurement
Arithmetic means
Rank
1 – 2.49
Low
Higher than 2.49 – 3.49
Moderate
Higher than 3.49 - 5
Higher
4.2 Validity and Reliability of Study Tool
In order to ensure a validity of study tool, the
questionnaire has been reviewed by a group of
specialists who provided some observations and
opinions contributing to the development and
modification of the questionnaire in order to be
ready for the use. In order to test the reliability of
study tool, internal consistency (Cronbach’s alpha)
coefficient has been calculated; a statistically
accepted value of Cronbach’s alpha is 60% or more.
Table 2. Internal Consistency (Cronbach’s alpha)
Coefficient of Study Fields
Field
Internal
Consistency
Justifications (Reasons) which
0.90
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can encourage the use of the
digital technologies in
accounting scientific research
Aspects of the use of the digital
technologies in accounting
scientific research
0.84
Role of the digital technologies
in developing accounting
scientific research
0.93
Obstacles of the use of the
digital technologies in
accounting scientific research
0.91
4.3 Data Analysis and Hypotheses Testing
First Field of Study
First field discusses the justifications (reasons)
which can encourage the use of the digital
technologies in accounting scientific research.
Table 3 indicates that the reasons which
encourage the researchers of accounting
scientific research to use the digital
technologies are varied; for example, the
researchers can easily access to the required
information; they save time and effort, and
decrease the costs.
Table 3. Arithmetic means and standard deviations of performing of study’s sample regarding first hypothesis
Statements
Arithmetic mean
Standard deviation
Response orientation
There are justifications (Reasons) which can encourage the use of the digital technologies in accounting scientific
research as follows:
1
Digital technologies contribute to
accessing to the results of recent research
and studies submitted by the researchers
and student
3.90
1.17
High
2
Using the digital technologies in
disseminating the research enriches the
balance of scientific research of the
university where I work.
3.88
1.18
High
3
The digital technologies contribute to
taking advantage of the opinions of
internet surfers who are interested in the
published research.
3.88
1.18
High
4
Publishment using the digital technologies
is easy in comparison with other
publishing methods.
3.85
1.17
High
5
Using the digital technologies contributes
to the development of accounting
profession.
3.84
1.17
High
6
Using the digital technologies saves the
time required for performing scientific
research tasks.
3.85
1.19
High
7
Using the digital technologies contributes
to an increase of the speed of exchanging
the information between the researchers
and specialists.
3.85
1.19
High
8
The digital technologies contribute to a
variety of specializations and scientific
branches on world wide web (the
internet).
3.86
1.18
High
9
The digital technologies enable the
researcher to obtain free or semi-free
information.
3.86
1.18
High
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10
The digital technologies enable the
researcher to obtain the information at the
times which are appropriate for him/her.
3.86
1.19
High
11
Due to the use of the digital technologies,
internet can be used everywhere.
3.87
1.18
High
12
The information and data can be easily
typeset and categorized.
3.88
1.17
High
13
The digital technologies provide huge
resources of information
3.86
1.19
High
14
The information provided by the internet
and digital technologies is characterized
by a modernity.
3.87
1.18
High
Total
3.86
1.18
High
Table 3 shows arithmetic means and standard
deviations of fields of the reasons encouraging the
use of the digital technologies in the accounting
scientific research. According to the viewpoint of
the respondents of study, arithmetic mean has
reached 3.86; statement 1 has reached the highest
arithmetic mean which is 3.90; Thus, response
orientation has been high.
In addition, arithmetic mean of the statements and
theoretical mean have been compared and tested;
and one sample test shows the results of analysis as
stated in table 4.
Table 4. Arithmetic Means, Standard Deviations and T-test of Statements which has formed the first hypothesis
in comparison with Standard Mark 2
The reasons encouraging the researchers
to the use of the digital technologies in
the accounting scientific research
Arithmetic
Mean
Standard
Deviation
T-Value
Freedom
Degree
Statistical
Significance
3.86
1.18
-6.321
18
Table 4 indicates that there are statistical differences
at (α=0.05) between arithmetic mean and standard
mark 2. Thus, this hypothesis stipulating that there
are statistically significant justifications or reasons
at a level of significance ((α≤0.05) which encourage
the use of the digital technologies in accounting
scientific research, has been accepted.
Second Field of Study
Second field discusses the aspects of the use of
the digital technologies in accounting scientific
research.
Table 5 illustrates the results of the responses of the
respondents related to the aspects of the use of the
digital technologies in accounting scientific
research.
Table 5. Arithmetic means and standard deviations of performing of study’s sample regarding aspects of the
use of the digital technologies in accounting scientific research
Statements
Arithmetic mean
Standard deviation
Response orientation
There are various aspects of the use of the digital technologies in the accounting scientific research as follows:
The researchers use the following digital technologies in the fields of accounting scientific research
1
Use of different search engines
3.70
1.300
High
2
Use of online directories of journals,
universities or directory of researchers
3.70
1.300
High
3
The interview using the internet (the
Messenger
3.62
1.238
High
4
E-mails used for corresponding between
the journals and researchers in order to
exchange the knowledge
3.62
1.238
High
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5
File exchange and transfer
3.71
1.300
High
6
Electronic libraries for obtaining the
reference
3.70
1.300
High
7
Chat groups
3.71
1.300
High
8
Search by using information lists
3.70
1.300
High
9
E-mails used by the researchers for
corresponding between the journals and
researchers in order to exchange the
knowledge
3.70
1.300
High
10
Virtual libraries
3.70
1.300
High
11
Publishing the research in refereed
journals
3.68
1.300
High
12
Participating in scientific forums and
opinion exchange
3.69
1.300
High
13
Presenting the projects under
implementation via research sites and
discussing the ideas with the specialists in
order enrich the research
3.67
1.300
High
Total
3.68
1.300
High
Table 5 shows arithmetic means and standard
deviations of fields of the use of the digital
technologies in the accounting scientific research.
According to the viewpoint of the respondents of
study, arithmetic mean has reached 3.68. Thus, the
mostly used aspects of the digital technologies have
been search engines, digital libraries and electronic
sites for obtaining the information.
In addition, arithmetic mean of the statements and
theoretical mean have been compared and tested;
and one sample test shows the results of analysis as
stated in table 6.
Table 6. Arithmetic Means, Standard Deviations and T-test of Statements which has formed the second
hypothesis in comparison with Standard Mark 2
Aspects of the use of the digital
technologies in accounting scientific
research
Arithmetic
Mean
Standard
Deviation
T-
Value
Freedom
Degree
Statistical
Significance
3.68
1.300
6.334
18
Table 6 indicates that there are statistical differences
at (α=0.05) between arithmetic mean and standard
mark 2. Thus, this hypothesis stipulating that there
are statistically significant aspects of the use of the
digital technologies at a level of significance
((α≤0.05) in accounting scientific research, has been
accepted.
Third Field of Study
Third field discusses the role of the digital
technologies in developing accounting scientific
research.
Table 7 illustrates the results of the responses of the
respondents related to the role of the digital
technologies in developing accounting scientific
research.
Table 7. Arithmetic means and standard deviations of performing of study’s sample regarding the role of the
digital technologies in developing accounting scientific research.
Statements
Arithmetic
mean
Standard deviation
Response orientation
The role of the digital technologies in developing accounting scientific research:
1
The digital technologies contribute to mastering
the skills of the accounting scientific research and
3.70
1.300
High
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ability to control the information
2
The digital technologies contribute to access to
books, scientific conferences and activities in the
accounting fields.
3.70
1.300
High
3
The digital technologies contribute to access to the
latest scientific research and publications of
general and specialized journals.
3.62
1.238
High
4
The digital technologies enable me to transfer the
information, data and software from one computer
to another.
3.62
1.238
High
5
The digital technologies make the process of
purchasing the books from the publishers easy.
3.71
1.300
High
6
The digital technologies contribute to the increase
of the skills of self-inquiry about the information
3.70
1.300
High
7
The digital technologies contribute to access to up
to date information in a real time through a
continuous updating.
3.71
1.300
High
8
The digital technologies enable me to access to
rare sources and documents which are available in
private libraries.
3.70
1.300
High
9
The digital technologies enable me to fill my
research questionnaires via e-mails
3.70
1.300
High
10
The digital technologies of accounting research
enable the researcher to place the questionnaire in
specialized sites in order to be filled by the visitors
of these sites.
3.70
1.300
High
11
The digital technologies enable the researcher to
participate in scientific seminars available all over
the world without a need for traveling.
3.68
1.300
High
12
The digital technologies improve the efficiency of
the research and projects I perform.
3.70
1.300
High
13
The digital technologies help the researcher in the
accounting field publish article and research
studies.
3.70
1.300
High
14
The digital technologies help the researcher
improve the levels of Arabic and English
languages
3.62
1.238
High
15
The digital technologies enable the researchers to
connect with the specialized researchers across the
world.
3.62
1.238
High
16
The digital technologies enable the researcher in
the accounting field to take advantage of
experiences of the developed countries in the
accounting scientific research
3.71
1.300
High
17
The digital technologies enable the researcher in
the accounting field to take advantage of the
statistics issued by the universities, research
centers and professional accounting authorities
3.70
1.300
High
18
The digital technologies enable the researcher in
the accounting field to take advantage of the
statistics issued by the financial markets
3.71
1.300
High
19
The digital technologies enable the researcher to
exchange electronically the research and take the
3.70
1.300
High
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opinions into account before the research are
published and refereed,
20
The digital technologies enable the researcher to
exchange electronically the scientific reports
before they are published.
3.70
1.300
High
21
The digital technologies enable the researcher in
the accounting field to subscribe to electronic
journals via e-mails.
3.70
1.300
High
22
The digital technologies provide an instant
translation service
3.68
1.300
High
23
The digital technologies provide electronic
services of word processing and text format
3.69
1.300
High
24
The digital technologies provide the sites of saving
and retrieving the information which the
researcher can save.
3.67
1.300
High
25
The digital technologies provide inference
programs which help the researcher discover the
inference ratio.
3.52
1.244
High
Total
3.84
1.273
High
Table 7 shows arithmetic means and standard
deviations of fields of the role of the digital
technologies in developing and improving the
quality of the accounting scientific research. Sample
study’s responses agree highly that the digital
technologies contribute to the development and
improvement of the quality of the accounting
scientific research. Total arithmetic mean has
reached 3.83. Thus, the responses of respondents
approve highly the statements of study field which
touches upon the role of the digital technologies in
developing the accounting scientific research.
In addition, arithmetic mean of the statements and
theoretical mean have been compared and tested;
and one sample test shows the results of analysis as
stated in table 8.
Table 8. Arithmetic Means, Standard Deviations and T-test of Statements which has formed the third
hypothesis in comparison with Standard Mark 2
The role of the digital technologies in
developing accounting scientific
research
Arithmetic
Mean
Standard
Deviation
T-
Value
Freedom
Degree
Statistical
Significance
3.83
1.273
3.012
18
Table 8 indicates that there are statistical differences
at (α=0.05) between arithmetic mean and standard
mark 2. Thus, this hypothesis stipulating that there
are statistically significant role of the digital
technologies at a level of significance (α≤0.05) in
developing the accounting scientific research, has
been accepted.
Fourth Field of Study
Fourth field discusses the obstacles of the use of
the digital technologies in accounting scientific
research.
Table 9 illustrates the results of the responses of the
respondents related to the obstacles of the use of the
digital technologies in accounting scientific
research.
Table 9. Arithmetic means and standard deviations of performing of study’s sample regarding the obstacles of
the use of the digital technologies in accounting scientific research.
Statements
Arithmetic
mean
Standard deviation
Response orientation
There are obstacles of the use of the digital technologies in accounting scientific research as follows:
1
Identifying the accuracy of the information found
3.62
1.238
High
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in internet is difficult before it is approved.
2
High cost of subscription of the specialized
research sites
3.70
1.300
High
3
A scarcity of activating the texts of property
related to the informatics
3.70
1.300
High
4
A scarcity of the specialized institutes of designing
scientific research sites on the internet
3.70
1.300
High
5
A lack of Arabic search engine similar to Google
specialized in scientific research
3.62
1.238
High
6
Constant updating of some research sites and loss
of some information
3.62
1.238
High
7
A lack of subscriptions of scientific journals and
sites through the universities;and limited access to
these sites through university network in some
case
3.71
1.300
High
8
Weakness of the skills of using the internet for the
purposes of scientific research
3.70
1.300
High
9
A scarcity of availability Arabic and local
libraries’ catalogue on the internet
3.71
1.300
High
10
The difficulty of viewing new topics published in
English language
3.70
1.300
High
11
Lots of sites which ask the researcher a fee paid
for register
3.70
1.300
High
12
An absence of network connection between the
universities and Arabic and local libraries
3.70
1.300
High
13
A lack of digital and virtual libraries in Arabic
language and disapproval of a huge part of
available libraries
3.68
1.300
High
14
A lack of correct documentation of information
available through the digital technologies
3.69
1.300
High
15
A lack of possibility of trust in the digital journals
and to which extent they are authentic
3.67
1.300
High
16
Loss of copyrights on the internet
3.52
1.244
High
17
Easiness of information theft
3.68
1.273
High
18
A lack of content of scientific methodology
3.60
1.244
High
19
A difficulty of the used technology
3.68
1.273
High
Total
3.67
High
Table 9 shows arithmetic means and standard
deviations of fields of the obstacles of the use of the
digital technologies in the accounting scientific
research. According to table 9, Sample study’s
responses agree highly that there are obstacles
which face the researcher when using the digital
technologies in the accounting scientific research;
the researcher may face a difficulty of using the
technologies; he/she may be afraid of using the
digital technologies and may not trust in these
technologies; in addition, there is a cost of
subscription of some websites and knowledge
repositories. Total arithmetic mean has reached
3.76. Thus, the responses of respondents approve
highly the statements of study field which touches
upon the obstacles of the use of the digital
technologies in the accounting scientific research.
In addition, arithmetic mean of the statements and
theoretical mean have been compared and tested;
and one sample test shows the results of analysis as
stated in table 10.
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Table 10. Arithmetic Means, Standard Deviations and T-test of Statements which has formed the fourth
hypothesis in comparison with Standard Mark 2
The obstacles which limit the use
of the digital technologies in
accounting scientific research
Arithmetic
Mean
Standard
Deviation
T-
Value
Freedom
Degree
Statistical
Significance
3.67
1.26
3.012
18
.007
Table 10 indicates that there are statistical
differences at (α=0.05) between arithmetic mean
and standard mark 2. Thus, this hypothesis
stipulating that there are statistically significant
obstacles at a level of significance ((α≤0.05) which
limit the use of the digital technologies in
accounting scientific research, has been accepted.
5 Conclusion
5.1 Results
The study has aimed at identifying the role of the
digital technologies in the accounting scientific
research in the light of the Corona pandemic; the
study has reached a set of the results as follows:
- Digital technologies have contributed to the
continuity of the accounting scientific research
in the light of the Corona pandemic; and the
researchers have paid attention to the
advantages of using these technologies in order
to obtain and exchange the information;
- There are statistically significant justifications
or reasons at a level of significance ((α≤0.05)
which encourage the use of the digital
technologies in accounting scientific research;
the digital technologies have provided the
researchers with the recent studies and
contributed to the reduction of time and cost
required;
- There are statistically significant aspects of the
use of the digital technologies at a level of
significance ((α≤0.05) in accounting scientific
research; the researcher has illustrated a set of
the means of the digital technologies which the
researchers cab use such as search engines,
virtual libraries, university websites, and forums
establishing for discussing the research and
distributing the questionnaires;
- There are statistically significant role of the
digital technologies at a level of significance
(α≤0.05) in developing the accounting scientific
research; the digital technologies have enabled
the researcher to obtain the recent studies and
references; using the digital technologies have
also enabled the researcher to study the cases
and send the questionnaires to remote areas in
addition to conduct remoteinterviews through
technical means without a need for travelling.
Consequently, the studies and interviews have
diversified and developed; and
- There are statistically significant obstacles at a
level of significance ((α≤0.05) which limit the
use of the digital technologies in accounting
scientific research; despite of the advantages
achieved by the digital technologies, the
researcher may face a set of challenges
including a lack of knowledge of the use of the
digital technologies in the scientific research
and the cost of subscription of some scientific
websites.
5.2 Recommendations
The study has reached a set of recommendations as
follows:
- Study plans ofscientific research methods
course in the universities shall be developed in
order to be compatible with the development of
the methods; in addition, the students shall be
trained to use these technologies in completing
their study and research;
- Training programs of the use of the digital
technologies in the scientific research shall be
established for faculty members in order to be
able to use positively these technologies in the
accounting scientific research;
- Infrastructure and technological structure in the
universities shall be developed in a manner that
enable the researchers to take advantage of the
use of the digital technologies in the accounting
scientific research;
- Electronic or printed guides shall be provided
and distributed to the researchers; they shall
include websites, digital libraries and websites
of abstracts of scientific theses and research;
- A support team shall be provided in order to
answer the queries of master students or faculty
members; a support team also help the students
and research obtain the information available on
various websites; and
- Internet costs shall be reduced and
communication companies shall encourage the
researchers through offers of the hours and
packages for the purposes of the scientific
research; this is considered one of the processes
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of supporting scientific research activity in the
world.
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Contribution of Individual Authors to the Creation of
a Scientific Article (Ghostwriting Policy)
The researcher contributed in providing a
framework for digital scientific research and the
importance of benefiting from digital technologies
in the development of scientific research in general
and accounting in particular, in expanding the base
of scientific research and making comparisons
between countries and cooperation between
researchers of different nationalities and countries to
advance scientific research and benefit from it in the
fields of different life
Sources of Funding for Research Presented in a
Scientific Article or Scientific Article Itself
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