The Electronic System and it's Reflection on the Quality of Accounting Information – Application Study

Abstract

Regaining the subject of e-government in the recent interest from many quarters on the level of Iraqi society and especially in the Arab and the international community generally.E-Government has the ability to use modern technological means for example, internet and various communication tools (devices) to improve quality of the accounting and administrative data and information used by internal and external parties, including the quality of the recipient.Through the current study, research has demonstrated the truth of the assumptions underlying them, namely that the application of e-government system will be reflected, on the quality of accounting information, and will contribute system of e-government application to reduce the cost and effort and fast processing , the system will contribute to reduction administrative and financial processing and the reduce mistake fall of in simple study.The e-government system have a clear impact and reflection on the quality of accounting information extracted from the electronic system in the study sample circuit is illustrated by tables that have been clarified at the college level and at the district level and at the level of each grade level and the names of the students and thus can find out repayment in each section and all ratios stage identify the students name paid full premium and a half premium and who did not pay and this is difficult to apply in the manual system.Also, this information extracted from tables within the e-government significantly contributed to reduce the costs that were incurred by the department and reduced the effort to get a more accurate and useful information to management and the beneficiaries at any time you need the department , where the information needed by the extracted from records and less accurately.Through the processing taken in the application of e-government system it is clear to us that it will contribute to the simplification of administrative and financial procedures and increase the quality of accounting information in the study sample