Search Results for electronic-accounting
Abstract
The research sought to demonstrate the role of electronic accounting programs in the efficiency of regulatory performance within Iraqi private companies. It relied on the descriptive analytical approach to describe its theoretically proposed variables, and then collected the questionnaire that had been directed to a number of individuals working in the companies under study, who formed the research sample, numbering (391). After testing the proposed hypotheses, and analyzing them according to the SPSS program, the research conclusions were as follows: There is a significant role for electronic accounting on the efficiency of regulatory performance in the Al-Tamimi Group for Engineering Industries in Baghdad as one of the Iraqi industrial companies, and there are significant differences between the average answers of the sample members about the role of electronic accounting programs in the efficiency of regulatory performance according to the variable of the number of years of experience. Accordingly, the research recommended providing a training program on electronic accounting programs with the aim of exchanging knowledge and experiences on electronic accounting programs, training auditors and accountants to practice the process of controlling accounting information technology, providing them with the knowledge and skills they need to do their work in the best possible way, enhancing the use of electronic accounting, and applying it correctly to improve the quality and efficiency of auditing operations.
Abstract
The research aims to identify the scientific and practical requirements that contribute to the success of the faculty members' tasks in the use of electronic accounting. To reach the objectives of the research, 47 questionnaires were distributed to accounting professors in Iraqi universities electronically to measure the extent of their use of electronic accounting in teaching the various accounting subjects and their compatibility with the quality standards of education, and distributed 157 questionnaires to the graduates of accounting departments in Iraqi universities electronically to measure their use of information technology And the extent to which they received electronic accounting education during their studies. The two researchers recommended the need to develop e-learning skills for teachers to achieve the quality of accounting education and give great attention to the subject of electronic accounting and inclusion in the courses of different stages by the accounting departments in Iraqi universities because of their effective role in the development of skills graduates and qualify them correctly in the labor market.
Abstract
This study aims to analyze the impact of digital accounting systems on the quality of accounting information in commercial banks by examining the role of these systems in enhancing the accuracy, reliability, and timeliness of financial information. With the rapid technological advancement, banks have increasingly relied on digital systems for recording and processing accounting data, raising questions about their effect on the quality of financial reporting and decision-making. The study adopts a descriptive-analytical approach to review previous literature and analyze data related to the use of digital accounting systems in commercial banks. It also relies on the inductive method to draw conclusions and recommendations based on the available data analysis. The study is expected to highlight the importance of digital transformation in improving the quality of accounting information and supporting financial and managerial decision-making in the banking sector.
Abstract
Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.