Kurdish Studies

ISSN: 2051-4883 | e-ISSN: 2051-4891
Email: editor@kurdishstudies.net

Fundamental Qualitative Characteristics of Accounting Information Systems and their Effect on the Preparation of Planning Budgets - An Applied Study in Iraqi Commercial Banks Listed on the Iraq Stock Exchange

Abbas Hadi Abboud
Institute of Higher Commercial Studies of Sousse - University of Sousse- Tunisia
Professor Chokri Slim
Mocfine Laboratory Iscae Manouba, Tunisia
Keywords: Financial information systems, Accounting information systems, characteristics, Enhanced characteristics, planning budgets Fundamental qualitative.


The study aimed to identify the effect of financial and accounting information systems by depending on the basic and reinforcing qualitative characteristics of those systems by depending on indicators (appropriateness, faithful representation, appropriate timing, verifiability, comparability, and understandability) on the one hand, and what is their effect on the preparation of planning budgets in Iraqi commercial banks? By depending on scientific principles for preparing planning budgets based on indicators (comprehensiveness, realism, annual budget participation, forecasting and time distribution, linking the budget to control periods). To achieve the objectives of the study and ensure the validity and results of the analysis of its hypotheses, it was based on the descriptive analytical approach and through the use of the questionnaire, which consisted of (54) items and the study population was Of the employees of the Iraqi commercial banks listed on the Iraqi Stock Exchange together, amounting to (22) banks, to test the plan and hypotheses of the study, as it is one of the important sectors that has recently witnessed a significant demand for it. As for the study sample, it was limited to officials who have the authority to participate in making decisions: (420) questionnaire forms were distributed to a purposive sample of managers, department heads, divisional and unit officials, and employees of the commercial banks surveyed, and only (397) valid questionnaires were retrieved. The researcher used the software Ready-made (24 AMOS, V26 SPSS) for inferring percentages, frequencies, means, arithmetic calculations, standard deviations, and response rates. The study has reached several results: It has been shown that there is a statistically significant effect of the qualitative characteristics of financial and accounting information on the principles of preparing planning budgets in Iraqi commercial banks. Therefore, the commitment of Iraqi commercial banks to the qualitative characteristics of financial and accounting information will contribute to improving adherence to the principles of preparing planning budgets in Iraqi commercial banks and will help the financial system. The accounting method is applied in Iraqi commercial banks to provide management with the necessary accounting information at the appropriate time to make the decision to choose alternatives from the alternatives available to management. The ability of planning budgets to confront the state of risk and uncertainty that characterizes practical reality, as the procedures for preparing the budget and the forecasting of the future it includes can... It helps to study potential problems before they occur and to study ways to solve them when they occur. The participation of employees in preparing the budget leads to creating motivation among the organization’s employees and the desire to work with motivation and satisfaction, which results in raising the level of performance and strengthening the group spirit. Through the results of the study, the most important recommendations were framed, which are: The necessity of having a sound financial and accounting information system that provides ease of obtaining the necessary data and information at the appropriate time, as the success of implementing the planning budget system depends to a large extent on the various information provided by the administrative and accounting information system in the bank, The necessity of using scientific methods in forecasting planning budget estimates, because forecasting Planning budget estimates must be made on an accounting, scientific, and realistic basis for internal and external conditions, and correct and accurate statistical methods, must be used in preparing these estimates until realistic, achievable estimated numbers are established.

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