أثر جودة المعلومات المحاسبية في القوائم المالية على قرارات مستخدميها : دراسة تطبيقية في مجموعة من الشركات العراقية

الملخص EN

The accounting information has become very important because of the fact that the accounting information system provides information to the internal parties represented by management and its various units, as well as to external parties represented by investors, banks, government agencies, trade unions, civil society organizations, As accounting provides all the subsidiary systems of the unit with useful information, the accounting information is very important in directing and rationalizing the decisions of the decision makers, and in light of the recent developments that affected the accounting and after there was a gap in the information provided by the accounting units where this information has become in the lists Finance does not meet the required information for the user, especially in the case of economic changes to the purpose (inflation), so methods appeared to help user accounting information to reach a decision, and by displaying this information according to the lost M financial it prepared on the basis of inflation or evaluation of assets on the basis of the current cost.

All this in order to convey the image of a credible unity and financial position.

In addition to the Accounting Standards Board issued the characteristics called qualitative characteristics of accounting information group in order to enjoy the quality of information has to be applied where these properties be of interest to the user and the decision-maker.

The first chapter included the financial statements and the requirements of disclosure while the second chapter included the quality standards of accounting information.

The third chapter is the practical aspect of this research.

The questionnaire was used to collect data and then analyze it to reach the importance of quality.

accounting information in making administrative decisions.