Electronic Accounting and Its Impact On Rationalizing Administrative Decisions (A survey study in Samarra Pharmaceutical Company)

The study aims to identify the impact of electronic accounting on administrative decisions through the data provided to it to help it in making the company's detailed decisions. In light of the current competitive market, information has a major role in the company's continuity and distinction. The study relied on a sample of the Samarra Iraqi pharmaceutical company that uses electronic accounting programs. The questionnaire was distributed to employees and included (90) employees. The study also included two basic hypotheses that show the relationship of impact and association between electronic accounting and rationalization of administrative decisions. In order to reach the results, many appropriate statistical methods were used. Electronic accounting has a role and using the ready-made statistical program (SPSS) and the results of the questionnaire indicated a large role in rationalizing administrative decisions by providing reliable and credible financial data and appropriate timing, especially in light of the current competitive market. Accounting programs also have a large role in reducing the time gap between requesting data and providing it, as well as the accuracy of this data from a practical point of view, as the error rate in it is weak compared to manual accounting. One of the most important recommendations reached by the research is the need for companies to switch from the traditional accounting system to the electronic system because of its benefits For Economic Units.