Publication Details
Abstract
In this vein, the purpose of this study is to examine the effect of AIS adoption on enhancing profitability. The study underscores the role of accounting information systems in enhancing governance practices, promoting innovation and enhancing financial stability that contribute to the financial performance of listed firms. The study also revealed that organizations with an effective management accounting information system outperformed others on measures as return on assets and equity, in addition to maintaining higher care standards such as the transparency and heads up financial statements disclosure practices. One of the more interesting discoveries was that firms which instituted policies to facilitate acceptance and use of integrated accounting information systems reported an 18% higher financial performance in returns. The results also reveal that company size and the role of the company in increasing and improving QoE vary inversely, as large companies are more likely to apply accounting information systems among their management teams The researchers suggest (1) formulating policies which facilitate the appearance of AIS, encouraging small business- es to adopt practices and methods that contribute towards improving Q o E, qualifying information systems personnel by conducting training programs; creating government law s support ing AIS programs; activating coop eration with similar companie s that play the race. Firms also need to reveal data on earnings quality to increase transparency and trust with investors. The study indicates that information systems are a critical element in promoting earnings quality and the sustainability of Iraqi companies.