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

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.