The research was based on a basic hypothesis (the qualitative characteristics of computerized electronic accounting information impact on improving the quality of information provided). The study aimed at: (1 ) Statement of the theoretical framework of the computerized electronic accounting information system. (2) Statement of the qualitative characteristics of the computerized electronic accounting information. (3 ) The impact of the characteristics of electronic information on the quality of information and therefore on users of information. In order to test the hypothesis of the study, the researcher prepared a list of questionnaire distributed to a group of companies listed in the Iraqi Stock Exchange. The data were analyzed using the statistical program (SPSS.V.21). The researcher adopted the deductive approach to determine the study axes, Hypothesis, after the hypothesis test results were reached: (1 ) The availability of the appropriateness of information Electronic accounting leads to information of high quality can be relied upon to find appropriate decisions. (2) The predictive value of electronic information helps predict the future of economic unity.(3 ) The absence of electronic information from errors affect the quality of information presented. The researcher recommended the following recommendations: (1 ) The importance of attention to the quality of computerized electronic accounting information through the creation of tools that provide information to provide information decisions of users. (2 ) the need to adopt economic units to information (automated) of high quality.
Volume 11 | 02-Special Issue
Pages: 329-343