The Role of Digital Accounting in Enhancing Information Security and Improving the Efficiency of Financial Reports: Applied Study in a Sample of Iraqi Banks

The study purposes to analyze the role of digital accounting (DA) in enhancing information security (IS) and refining the efficiency of financial journalism, through an applied education on a taster of Iraqi banks. The importance of the study comes from the fast shift near digitization in the accounting field, particularly in the banking environment, which is one of the greatest sensitive subdivisions for IS and accuracy of reports. The study relied on the descriptive analytical approach, in addition to collecting data through a questionnaire distributed to the employees of accounting and information technology departments in a number of Iraqi banks. The results found a statistically significant positive relationship between the application of DA and the enhancement of IS, as well as a clear impact on improving the quality and efficiency of financial reports in terms of accuracy, speed, and analysis. The study recommended the need to support the digital infrastructure in Iraqi banks, develop the capabilities of workers in the field of DA, and strengthen cybersecurity systems in line with the rapid technological development.