Electronic accounting and its impact on decision-making in commercial banks (Field study in Iraq's commercial banks)
Abstract
This research aims to showing the effect of electronics accounting for decisions making in commercial banks, which the researcher hypothesized that, and he depended at Arabic and English resources in accountancy, also he prepared a questionnaire form. The research concluded that the importance of electronics accounting in banking through quickly extraction the financial statement and the accuracy, reliability for information, and advantage for take appropriate decisions in banking work. The research recommendations to dependence at specialist technician accountants to preparation e-accounting statements, and modernism and development programs in accounting information systems according as status standing in banks.
References
)1توفيق ، محمد شريف، المحاسبة الالكترونية-استخدام الحاسب الآلي والإنترنت في تنفيذ الميام المحاسبية، دار
النيضة، القاىرة ، . 2664
( )2جمعة .احمد حممي وأخرون، نظم المعمومات المحاسبية مدخل تطبيق معاصر، دار المناىج لمنشر والتوزيع ،عمان –
الاردن ،.. 2663
( )3الحمبي ، رياض واخرون ، تطبيقات الحاسوب في المحاسبة ، دار الصفاء لمنشر والتوزيع ،عمان – الاردن ،. 2661
( )4مدبك، جورج ، الكمبيوتر في مكاتب المحاسبة ، ترجمة : راتب قبيعة، دار الراتب الجامعية، بيروت ، . 1986
المصادر الاجنبية
(5) Asta, Raupelience & stabingis, L. (2003). “ Development of A model for Evaluating the
Effectiveness of Accounting information systems EFITA conference. 5-9, July.
(6) Ballou, D. P. Wang, R. Y. Pazer, H. L. & Tayi, K. G. (1993). Modelling data
manufacturing systems to determine data product quality”. No TDQM (93-112).
Cambridge, Research program, MIT sloan school of management.
(7) Conner, R. and Prahalad, K., (1996). A resource-based theory of the firm:
knowledge versus opportunism. Organization Science 1, pp. 477-501.
(8) Davenport, T. H. (1998). “ Putting the enterprise into the enterprise system.
Harvard Business Review(July – August): PP: 121-131.
(9) Flynn D. (1992). Information systems requierements: Determination and
analysis: McGraw – Hill:
(10) Gelinas U, Oram. A. Wriggins, W.(1990)“ Accounting information systems.
PWS-kent publishing company: Boston.
(11) Glautier, M. W. E. & Underdown B. (1978). “ Accounting theory and Practice “
Pitman publishing creat Britain
(12) Hall, J. A. (1998). Accounting Information systems, 2th ed. South – western
college publishing
(13) Hilton Ronald, W. (1999). Managerial Accounting, 4th Ed lrwin McGraw – Hill.
(14) Hopwood, W. S., C.H. Bodnar (1995). Accounting information systems, 6th Ed,
prentice – Hall, Inc.
(15) Hongjiang XU (2001). Stakeholder Perspectives of Accounting information
Quality”. University of southern Queensland, Australia, Proceeding of OZCHI. PP:
-193.
(16) Horngren, Charles, T. G. L.Sundem & William, O. Stratton, (1999).
Introduction to management Accounting. Eleventh Edition prentice Hall
International.
(17) Moscove, Stephen A. Simkin Mark, C.7 Bugranoff, Nancy A..(1999)." Core,
Concepts of Accounting informations systems. 6th Ed. John Wiley & Sons.
)18( Nicolaou, A. (2000). A vontingency model of perceived effectinvness in
accounting information systems: organizational coordubation and control effects
international Journal of Accounity information systems, Vol. P.91-105
(19) Romeny. Marshall B. & Steinbert Paul .(2002). "Accounting Information
Systems" 9th Ed. Prentice Hall New Jersey.
)26( Wang, R. Y. Storey, V. C. & Firth, C. P. (1995). A frame work for analysis of data
quality research. IEEE Transiuctions on knowledge and data Engineering. 7. PP: 623-
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2012 Iraqi Journal for Administrative Sciences
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors retain the copyright of their papers without restrictions.
