The Efficiency of Electronic Accounting Information Systems in Achieving the Quality of Financial Reports in Iraqi Banks
Keywords:
Accounting information systems, quality of financial reports, Iraqi banksAbstract
The study aimed to know the efficiency of electronic accounting information systems in achieving the quality of financial reports in Iraqi banks, and the descriptive analytical approach was used, and the study sample consisted of (136) accountants in Iraqi banks. Three axes: accounting information systems achieve the property of relevance in financial reports, the second axis accounting information systems achieve the property of reliability in financial reports, and the third axis accounting information systems achieve the stability and comparability characteristics of financial reports, and the data was processed by the statistical package (spss) program. The study concluded that electronic accounting information systems in Iraqi banks achieve the quality of the financial reports issued by them, and the qualitative characteristics of accounting information are achieved in the information contained in the quality of financial reports issued by the systems applied in Iraqi banks to varying degrees.
Downloads
References
Abu al-Khair, Muddathir (2007). The impact of international accounting standards and systemic factors on the quality of financial reports: a field study on the application of depreciation in the value of assets, the scientific journal of commerce and finance, (2).
Fattoha, Mostafa Sassi (2019). The use of electronic information systems and their impact on the security and safety of accounting information. Journal of Academic Research, 10(3), 363-398.
Bilal, Zarrouk and Omari, Mohammed (2019). The impact of the characteristics of accounting information on the quality of decision-making: a field study in industrial companies in the Governorate of Dhofar, Journal of the Islamic University of Economic and Administrative Studies, 27 (3).
Shaqfeh, Khalil Ibrahim (2020). The role of electronic accounting information systems in improving the quality of financial reports in Palestinian government institutions, Journal of Research in Accounting and Finance, 5(1), 8-22.
Saleh, Reda Ibrahim (2009). The effect of accounting standards orientation towards fair value on the qualitative characteristics of accounting information in light of the global financial crisis, Journal of the College of Commerce for Scientific Research, 46 (2)
Taha, Abdullah (2017). The role of accounting information systems in the quality of financial reports, unpublished master's thesis, Sudan University of Science and Technology, Sudan.
Mutawa, Mr. (2019). The impact of the quality of automated accounting information systems in enhancing the quality of financial reports - a field study, the Scientific Journal of the Faculty of Commerce Sector, 21 (1), 433-492.
Nour, Ahmed (2000). Financial Accounting Principles: Accounting Principles, Concepts, Procedures and Standards for International, Arabic and Egyptian Accounting, Alexandria: University House.
Adelisa, Anaeli (2017). Assessing The Impact Of Computerized Accounting System Ysage On Organization Performance In Tanzania: Case Study On Lgas In Arusha Region, A Dissertation Submitted In Partial Fulfillment Of The Requirements For Degree Of Master Of Science In Accounting And Finance (Msc. A &F) Of Mzumbe University.
Al-Dalabih, F (2018). The Impact Of The Use Accounting Information Systems On The Quality Of Financial Data ,International Business Research, 11(5).
Al-Dmour, Ahmed. 2016. “The Impact Of The Reliability Of The Accounting Information System Upon The Business Performance Via The Mediating Role Of The Quality Of Financial Reporting.” The International Journal Of Accounting And Business Society 92 24(2):92–112.
Amidu, M (2011). E-Accounting Practices Among Small And Medium Enterprises In Gh-Ana, Journal Of Management Policy A-Ndpractice, 12(4).
Andra, M (2014). Financial Accounting Quality And Its Defining Characteristics, Sea- Practical Application Of Science Volume, 3(5).
Fatema, Sami & Saleh, Khalil (2019). The Impact Of The Implementation Of International Financial Reporting Standards No.15 On Improving The Quality Of Accounting Information, Management Science Letters, 2369-2382.
Hanifah, Fuadah (2020). The Effect Of The Implementation Of Transparency And Accounting Information Systems On The Quality Of Financial Reports, International Journal Of Business Management, 3(11),1-12.
Muda, Iskander & Siti, Landau (2019). The Implementation Theory Of Conservative Accrual Accounting To The Quality Of Accounting Information Systems, Journal Of Southwest Jiaotong University, 54(1).
Nabizadeh, B & Omrani, S (2014). Effective Factors On Acco-Unting Information System Alignmen Step Towards Organizational Per-Formance Improvement, International Journal Of Scientific And Research Publication, 287.
