دراسة و تقييم الحكومة الرقمية و أثرها على جودة المعلومات المحاسبية : دراسة تطبيقية

Abstract EN

The digital government has recently received the attention of many circles at the level of Iraqi society in particular and the Arab and international community in general.

The digital government has the ability to use modern technological means such as the Internet and various communication devices to improve the quality of accounting and administrative data and information used by internal and external parties that benefit from it.

The research has proven the validity of the assumptions on which it was based, that the application of the digital government system will be reflected in the quality of accounting information, and the application of the digital government system will contribute to reducing cost, effort and speed in delivery Also, the application of the digital government system will contribute to reducing financial and administrative procedures and reduce the occurrence of errors in the study sample.

The e-government system has a clear impact and a reflection on the quality of the accounting information extracted from the electronic system in the unit of the study sample.

This is evident through the tables that have been clarified at the college level and at the level of departments and at the level of each stage of study and the names of students and thus can know the rates of payment in each department and every Stage and identifying the names of students who paid in full and half installments and who did not pay, and this is difficult to implement under the manual system.

Also, this information that was extracted from the tables within the digital government system contributed greatly to reducing the costs that were borne by the unit and reduced the effort made to obtain more accurate and useful information for the administration and the beneficiaries at any time the unit needed, and through the measures taken in applying the government system Digitality is clear to us that it will contribute to simplifying administrative and financial procedures and increase the quality of accounting information in the study sample