مكننة النظام المحاسبي المالي الموحد على الحاسبة الإلكترونية و أثرها في الإبلاغ المالي : دراسة تطبيقية في المصارف الحكومة العراقية

Abstract EN

Boils down to research showing the importance of automation of financial accounting system consolidated computerized electronic and its impact on financial reporting in banks Iraqi government which shows the importance of financial accounting system as a major source for the provision of accounting information for decision-makers , which are used in decision-making and this information is the base from which the decision-maker to reach decision final by reference to documents through the design of financial accounting system E is based on following the principles and standards of international and local financial reporting and the launch of the importance of financial reporting for accounting information and the significant impact of this information that can help users of accounting information to increase the ability of predictive and evaluation of events past, present and future , strengthen or correct assessments years.In order to achieve the goals of research has been divided research into three sections included the first systematic research and taking the second part, the theoretical side of the search where the section into two parts included the first on the conceptual framework of the system of financial accounting and the second section dealt with the nature of financial reporting The third section ensures the practical side of the search terms included Description Sample research and analysis of sample answers and prove hypotheses as well as the statement of the relationship between the automation of financial accounting system and financial reporting .

The research found a set of conclusions and recommendations of the most important in the design of a uniform financial accounting system for banks must take into account and determine the criteria and limits of financial reporting and Ucckhis and knowledge of the needs of users of accounting information .

The researcher recommends the need to work .

Compel banks to apply international accounting standards and the standardization of the concepts and practices of accounting and financial reporting appropriate to issue at the international level , including making financial reports to meet the objectives of financial reporting.