1. Assi. Prof. Dr. Abbas H. Mahlhal 2. Assi.teacher Ali H. Mahawesh 3. Assi. teacher Ayad H. Abdel Bari
الملخص الانجليزي
The study dealt with the qualitative characteristics of the electronic accounting information and its effect on improving the quality of the information provided. The problem of the study was through the formulation of a number of questions:
1. Do the specific characteristics of electronic accounting information differ from the specific characteristics of manual accounting systems?
2. Does the quality of the electronic accounting information affect the users of the information?
The research was based on a basic hypothesis (the qualitative characteristics of electronic accounting information impact on improving the quality of information provided). The study aimed at: (1 ) Statement of the theoretical framework of the electronic accounting information system. (2) Statement of the qualitative characteristics of the electronic accounting information. (3 ) The impact of the characteristics of electronic information on the quality of information and therefore on users of information. In order to test the hypothesis of the study, the researcher prepared a list of questionnaire distributed to a group of companies listed in the Iraqi Stock Exchange. The data were analyzed using the statistical program (SPSS.V.21). The researcher adopted the deductive approach to determine the study axes, Hypothesis, after the hypothesis test results were reached: (1 ) The availability of the appropriateness of information Electronic accounting leads to information of high quality can be relied upon to find appropriate decisions. (2) The predictive value of electronic information helps predict the future of economic unity.(3 ) The absence of electronic information from errors affect the quality of information presented. The researcher recommended the following recommendations: (1 ) The importance of attention to the quality of electronic accounting information through the creation of tools that provide information to provide information decisions of users. (2 ) the need to adopt economic units to information (automated) of high quality.
تاريخ النشر
04/03/2019
الناشر
jour of ad reserch in dynamical and control systems
د.عباس هاشم مهلهل | abbas.h. | 10604