دور التجارة الالكترونية في تحقيق خصائص الجودة للمعلومات المحاسبية : دراسة ميدانية على عينة من المصارف العراقية

الملخص EN

The study aims to test the extent to which the specific characteristics of accounting information can be provided in the accounting information that is disclosed in the application of electronic commerce.

The study was based on the distribution of a questionnaire form distributed to a sample of 100 employees in a number of banks in Anbar province.

The questionnaire included a number of questions that were developed to achieve the study objectives.

The descriptive statistics were used to analyze the results of the questionnaire and to reach the results using the statistical program SPSS.

A number of conclusions have been reached.

The most important of these conclusions is that there is a statistically significant relationship between the application of electronic commerce and the provision of the specific characteristics of accounting information.

The application of electronic commerce provides an easy way to convey information to users and thus provides fairness in the distribution of accounting information and in the access of users to the information they need.

A number of recommendations have been identified، notably the opening up of e-commerce applications at the level of banks and other commercial institutions، and encouraging banks and other institutions to implement e-commerce.

Key words: Electronic Commerce، Accounting information quality