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الدور المفاهيمي للمحاسب في تصميم نظام المعلومات المحاسبي
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ان تقدير مسؤولية المحاسب في تصميم نظام المعلومات المحاسبي من منظور تاريخي سبقت استخدام الحاسوب كأداة معلوماتية للاعمال، لما له من رؤيا بالتطورات الرئيسية لنظام المعلومات والتي اهمها تحديد متطلبات مستخدمي المعلومات وتعيين مضمون وشكل مخرجات النظام من التقارير وتحديد مصادر البيانات وانتقاء القواعد المحاسبية الملائمة فضلاً عن الرقابة الضرورية لتكامل وفاعلية النظام.

ان النظم المحاسبية التقليدية غالباً ما كانت اجراءات المعالجة فيها يدوية ويمثل الورق وسيلة للترحيل وخزن البيانات، لكن ومع وصول الحاسوب تم إحلال برامج الكمبيوتر بدل الاجراءات اليدوية وتم خزن بيانات السجلات بالوسائل الممغنطة (قرص مدمج، ديسك).

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of internal control System in non-governmental organizations: Applied Research in the Iraqi National Olympic Committee
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After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of Techno strategy of Information management in achieving administrative innovation : A case study in the college of Management and Economics / University of Kirkuk
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The present research aims to identify and define the basic dimensions of the information management strategy and the administrative creativity in the Faculty of Management and Economics / the University of Kirkuk, as well as the role played by the dimensions of the information technology management strategy in achieving the administrative innovation in the college and the research problem was formulated in several questions. The research problem was formulated in several questions centered on the correlation between the research variables, and the research was based on a major hypothesis and five sub-hypotheses emerged from which it was subjected to several tests to ensure its validity. The researcher used the descriptive-analyti

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Crossref
Publication Date
Sat Feb 22 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of time management on the performance of the functional business: Survey study at Al Salam General Company for Communications and Information Technology
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The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

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Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Possibility of Applying Quality Management System ISO9001: 2008 in Station Project Al Rustumiya - A Case Study
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The research study of the possibility of the application of the quality management system under the international standard ISO ISO9001: 2008 in the station project Rustumiya wastewater treatment of the Department of SEWER BAGHDAD - Baghdad MOREALITY as the first step in the right direction towards the implementation of total quality management (TQM), and the research Find the gap between the international standard and the quality system used in the organization surveyed through the use of checklists to analyze the gap, the checklist have included (191) items distributed on five basic requirements, according to the appearance in the international standard, namely, (quality management system, management responsibility, resource man

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Crossref
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Settling Accounts of tax According to the unified Tax A Suggested Mechanism for: Application in the general Commission for Taxes
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Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Estimation of Parameters for the Gumbel Type-I Distribution under Type-II Censoring Scheme
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This paper aims to decide the best parameter estimation methods for the parameters of the Gumbel type-I distribution under the type-II censorship scheme. For this purpose, classical and Bayesian parameter estimation procedures are considered. The maximum likelihood estimators are used for the classical parameter estimation procedure. The asymptotic distributions of these estimators are also derived. It is not possible to obtain explicit solutions of Bayesian estimators. Therefore, Markov Chain Monte Carlo, and Lindley techniques are taken into account to estimate the unknown parameters. In Bayesian analysis, it is very important to determine an appropriate combination of a prior distribution and a loss function. Therefore, two different

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Scopus Crossref
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of the application of the Value Added Tax system within the tax reform strategy in Iraq: model proposal
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One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Crisis management according to the strategic leadership - the interactive role of decision support systems. (An exploratory study at the Ministry of Industry and Minerals / the State Company for Steel Industries)
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The researcher aims to Diagnose the reality of research variables, strategic leadership and decision support systems, and their impact on crisis management in the General Company for Steel Industries because of their important role in preventing crises and reducing their occurrence for the research company in particular and other companies in general affiliated with the Ministry of Industry and Minerals, as well as clarifying theoretical concepts of research variables As it included the answer to questions related to the research problem, including (Is there an impact of the strategic leadership in managing crises if decision support systems are used), and the researcher adopted the descriptive and analytical approach in its comp

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Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax audit and examination of electronic accounting information systems: proposed model / Applied research at the General Tax Authority
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Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study
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Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

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