The Efficiency of Electronic Accounting Information Systems in Achieving the Quality of Financial Reports in Iraqi Banks

The study aimed to know the efficiency of electronic accounting information systems in achieving the quality of financial reports in Iraqi banks, and the descriptive analytical approach was used, and the study sample consisted of (136) accountants in Iraqi banks. Three axes: accounting information systems achieve the property of relevance in financial reports, the second axis accounting information systems achieve the property of reliability in financial reports, and the third axis accounting information systems achieve the stability and comparability characteristics of financial reports, and the data was processed by the statistical package (spss) program. The study concluded that electronic accounting information systems in Iraqi banks achieve the quality of the financial reports issued by them, and the qualitative characteristics of accounting information are achieved in the information contained in the quality of financial reports issued by the systems applied in Iraqi banks to varying degrees.