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Electronic accounting services and their effect on enhancing the efficiency of financial institutions
العناوين الأخرى
خدمات المحاسبة الإلكترونية و أثرها في تعزيز كفاءة المؤسسات المالية
المؤلفون المشاركون
Ali, Kawah Wali Muhammad
Darwish, Banar Karim
المصدر
Journal of Babylon University : Journal of Applied and Pure Sciences
العدد
المجلد 29، العدد 1 (30 إبريل/نيسان 2021)، ص ص. 21-39، 19ص.
الناشر
تاريخ النشر
2021-04-30
دولة النشر
العراق
عدد الصفحات
19
التخصصات الرئيسية
العلوم الطبيعية والحياتية (متداخلة التخصصات)
الملخص EN
The paper focuses on how electronic accounting services can be enhanced in financial institutions by analyzing the quality of the electronic accounting system used by financial institutions, including the banking sector in the Kurdistan region of Iraq.
Additionally, how the electronic accounting services affected the growth of financial reporting.
Research enables management to realize the need to develop accurate and high-quality financial data through accounting software packages.
The community sample consisted of 60 male and female employees distributed among three private sector financial institutions.
This type of sampling is believed to be neither random nor biased at the same time, and the survey method used is descriptive as well as inferential statistics.
The hypotheses were tested through this research.
It is all clear that electronic accounting services have a significant impact on the efficiency of financial institutions' work due to their impact of the internal control system.
The results of the research showed that although there is no direct impact between the internal control system and the general financial efficiency of financial institutions, there are indications on some elements of the internal control system that show this effect, such as risk assessment and control activities with elements from a financial perspective such as profitability, efficiency and liquidity.
The paper also reveals that financiers and accountants have been routinely trained by the certified staff of the company to protect their expertise in the event of adjustments or accounting difficulties.
The findings of this paper recommend a number of suggestions, including the need for further internal control investigations to determine and analyze the effectiveness of controls in financial institutions in the Kurdistan region of Iraq, as defined in the accounting framework.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Ali, Kawah Wali Muhammad& Darwish, Banar Karim. 2021. Electronic accounting services and their effect on enhancing the efficiency of financial institutions. Journal of Babylon University : Journal of Applied and Pure Sciences،Vol. 29, no. 1, pp.21-39.
https://search.emarefa.net/detail/BIM-1383535
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Ali, Kawah Wali Muhammad& Darwish, Banar Karim. Electronic accounting services and their effect on enhancing the efficiency of financial institutions. Journal of Babylon University : Journal of Applied and Pure Sciences Vol. 29, no. 1 (Jan. / Apr. 2021), pp.21-39.
https://search.emarefa.net/detail/BIM-1383535
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Ali, Kawah Wali Muhammad& Darwish, Banar Karim. Electronic accounting services and their effect on enhancing the efficiency of financial institutions. Journal of Babylon University : Journal of Applied and Pure Sciences. 2021. Vol. 29, no. 1, pp.21-39.
https://search.emarefa.net/detail/BIM-1383535
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 39
رقم السجل
BIM-1383535
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
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