The impact of implementing electronic governance on the quality of accounting information in businesses– An applied study.

African Journal of Hospitality, Tourism and Leisure

卷:8

Yaser Saad Zenad¹  Jawad Kadhim Shlaka¹  Ahmed Sami Hasaballah² 

[1] Department of Control and Internal AuditMinistry of Higher Education & Scientific ResearchBaghdad, Iraq ;

[2] Department of Control and Internal AuditMinistry of Higher Education & Scientific Research Baghdad, Iraq ;

关键词: Electronic governance;    quality accounting information;    standards;    Iraq;   

DOI  :  

来源: DOAJ

【 摘 要 】

E-governance has attracted the attention of local as well as the international communities. E-governance is able to implement modern technologies such as the internet and various communication devices to improve the quality of data, accounting and administrative information which are used by both organisational internal and external individuals and bodies. The study included determining the hypotheses’ datum represented by the implementation of the e-governance system which will likely affect the quality of accounting information, and the system will contribute in reducing the costs, efforts and time in accomplishment and it will reduce the financial and administrative procedures and also serve to decrease mistakes in the study sample. An electronic governance system has a clear impact on the quality of the extracted accounting information from an entity as a sample of the study which can be illustrated by the tables that have been clarified at the levels of the college and departments. Each stage of study and the names of the students are those of students who paid either full or half tuition fees and also those who did not pay, and this is usually very difficult to apply under the traditional non electronic system in use. The extracted information from the tables of the electronic governance system reduced costs by the entity, decreased efforts to obtain more accurate and useful information for the administration and the beneficiaries and at any time, whereas the obtaining information from the traditional system by the entity needs huge efforts and costs more as it takes a long time to extract information from the archive. In any case such records are not accurate. An electronic governance system will hopefully contribute in facilitating the administrative and financial procedures and increase the quality of the accounting information in the study sample.

【 授权许可】

Unknown