Search Results for financial-accounting
Abstract
Digital markets have undergone significant transformations, creating opportunities for growth but also presenting challenges related to the reliability of information and the emergence of "information manipulation" practices that negatively impact investors' decisions. This research aims to analyze the role of financial accounting in mitigating this phenomenon by highlighting the relationship between the quality of accounting information and the level of transparency in digital markets. The study adopted a descriptive-analytical approach to review previous literature, alongside a survey method through a questionnaire distributed to a sample of 112 individuals, including accountants, auditors, and investors. The research focused on specialized tools and techniques in digital financial accounting, such as the implementation of International Financial Reporting Standards (IFRS), which aim to standardize and regulate financial disclosure globally. The study also addressed electronic accounting information systems, relying on cloud-based software like QuickBooks and Xero, which help improve financial transparency and facilitate precise tracking of financial transactions. Additionally, the study emphasized the role of external independent auditing, which contributes to ensuring the credibility of financial data and reducing manipulation, as well as the importance of corporate governance through the application of strict rules to ensure transparent financial disclosure, thereby enhancing trust in digital markets. The results revealed a noticeable prevalence of information manipulation in digital markets, such as inflated indicators and exaggerated advertisements. The study also found a statistically significant inverse relationship between the quality of accounting information and information manipulation, where the application of international standards, electronic accounting systems, external auditing, and corporate governance significantly contribute to reducing manipulation and enhancing the reliability of information.
Abstract
This research aims to analyze the role of digital intelligence and its dimensions in achieving sustainable performance. To achieve this goal, the researchers relied on the theoretical framework, which addressed the two research variables. They also employed a descriptive and analytical approach to present and analyze the data and extract the most important findings. The research population consisted of the Iraqi General Insurance Company, an affiliate of the Ministry of Finance. A questionnaire was used as the research instrument, distributed to (50) employees at the assistant department manager level and above, representing the upper and middle management of the research population. To verify and test the main hypotheses, the researchers relied on several statistical methods, assisted by the SPSS version 26 and AMOS version 25 statistical software. After conducting several descriptive statistical analyses, such as calculating means, standard deviations, and relative importance, the hypotheses were tested using regression analysis. The research concluded with several results, most notably: Digital intelligence is characterized by its ability to analyze competitors' activities and understand their current and future goals and strategies, in order to provide services High-quality products for customers. The research yielded a set of recommendations, the most important of which is the need for the company's management to leverage its available digital intelligence to improve its sustainable performance, with particular emphasis on effectively investing in the various dimensions of this intelligence to achieve the desired goals.
Abstract
In the modern era, providing them with modern tools and technologies that This research aims to study the impact of digital transformation in accounting and its role in reducing poverty. Digital transformation is one of the most prominent developments witnessed by institutions contribute to improving financial and administrative performance. The research problem lies in the main question: Does digital transformation in accounting have an impact that can contribute to reducing poverty? This research aims to demonstrate the impact of digital technologies on developing accounting practices and improving financial resource management, which positively impacts economic and social development. To achieve these objectives, the study is divided into several sections. The first section of Chapter Two addresses the concept of digital transformation, its importance, objectives, characteristics, and types. It also explores the dimensions of digital transformation: the technical, human, and organizational dimensions, recognizing their crucial role in the success of digital transformation within institutions. The second section examines the concept of accounting and the impact of digital transformation on it. This section clarifies the role of modern technologies in developing accounting systems and improving the efficiency of financial and accounting processes. The research concludes that digital transformation contributes to the development of accounting practices by enhancing the accuracy of financial information and strengthening transparency and oversight. This, in turn, helps improve financial resource management and supports decision-making, which can indirectly contribute to economic development and poverty reduction.
Abstract
The study aimed to identify the effectiveness of applying "Consulting Services: links to the Provision of judicial accounting services" Standard. A field study on a random sample of judicial accountants, academic faculty members, and Certified Accountants, and Auditors in KSA is applied, by distributing questionnaire. It turns out that KSA environment is willingness to activate the role of judicial accounting considering the development standard (consulting services: links to the provision of judicial accounting services). Further, judicial accounting is considered a line of defense and prevention against fraud and financial corruption. The results also revealed a relationship between the factors that contribute to the activate the standard and the level of expected benefit from their application in the environment. Lastly, several recommendations are made, continue raising awareness among the local community in KSA about the importance of judicial accounting services. Also, monitoring and adaptation to the latest changes in the field of judicial accounting services, is crucial to maintaining a high level of effectiveness in implementing the standard.