The accounts in addition to render the idea than it is an instrument of knowledge and management of economic values separate bears patrimonial liability, as obedient and literature, there is also a ...social phenomenon crossed the contradiction of society and has become a very important one for various social protagonists, each trying to take advantage according to his interests. The product provides it can only be result of compromise between multiple expectations and requirements. It does not fully satisfy all the plaintiffs, witch, in spite of all, he did not after the authority and prestige.
Purpose: The aim of this research to achieve the possibility of achieving a positive interaction between accounting and tax and attention to the development of accounting standards and their ...adaptation to local tax legislation, and the importance of the reliability of accounting information contained in the financial statements with the International Accounting Standard (12) for the purpose of reaching tax profit based on accounting profit is increasingly important.
Theoretical framework: There is a lack of reliability in the financial statements that represent the outputs of accounting, in other words that the accounting information does not spare the aspect of honest representation of business results and financial position and it does not clearly reflect the nature of the taxpayer's activity, as well as the above there is a difference between accounting profit and tax profit.
Design/Methodology/Approach: The first section is the research methodology, the second section is the theoretical aspect, accounting information, the third section is the practical side, and the fourth section is the conclusions of recommendations in addition to the sources of research. The research community was in the General Authority for Taxation Companies Section and the research sample was for four local private shareholding companies, which are as follows: 1. Modern sewing company, 2. Iraqi Company for Carpets and Furnishings. 3. Al Mansour Company for Pharmaceutical Industries, Medical Supplies, Cosmetics and Sterile Water. 4. Baghdad Soft Drinks Company. The research sample consisted of a group of Iraqi private companies listed on the Iraqi Stock Exchange and the industrial sector selected private companies from among the rest of the sectors for the following reasons: 1. Of the companies listed on the Iraqi Stock Exchange within the industrial sector, the number of listed companies according to the reports of the Iraqi Stock Exchange (21) companies. 2. Of the traded companies, where the volume of traded shares according to the reports of the Iraqi Stock Exchange for the year 2020 (3140.8) million shares and a value of (10526.8) million dinars as it reached in 2021 (2913.5) million shares and the value of (9022.9) million dinars.
Findings: The research focused on measuring the reliability of accounting information through measures of the quality of accounting profits of the companies of the research sample by adopting the reliability property to measure the degree of reliability of the financial statements of companies before and after the adoption of the application of the International Accounting Standard (IAS 12) in accordance with the local accounting rules adopted in the presentation of financial statements. The use of statistical methods in measuring the reliability of accounting information within the financial statements of private shareholding companies dealing in the Iraqi Stock Exchange, in accordance with the requirements of the application of the International Accounting Standard (IAS 12) income taxes. Study the requirements for the application of the International Accounting Standard (IAS 12) on income tax and its impact on the determination of taxable income.
Research, practical & social implications: The accounting outputs, which are represented by the financial statements (final accounts and balance sheet) are the basis on which to rely when determining taxable income to complete the tax accounting process, and it is normal that the state of dependence on those accounting outputs (financial statements) depends on the degree of reliability of those outputs for the tax administration, and it is worth mentioning thestate of dependence on those accounting outputs (financial statements).
Originality: the value of the study was to indicate the extent to which the reliability of accounting information affects the determination of taxable income through the measure of reliability of accounting information as follows: Reliability, Test the search measurement tool, Test the normal distribution of the reliability scale of the companies research sample, Testing research hypotheses, Analysis of regression results for the reliability of accounting information of the companies research sample, Checklist analysis.
This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, ...and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).
Abstract
The history of accounting basically comes into being with all the economic activities of human beings. In the past, our ancestors carved numbers and words on the rock wall. The most common ...thing was keeping accounts, such as what assets were available at that time, how to distribute them and how much was left, which is now called asset recording and asset distribution. With the development of the society and the refinement of the accounting work, the construction of accounting information has gradually become a hot spot in the industry, and is also the focus and development trend of the current accounting reform.
This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors ...affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PDF
The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to ...customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.
The research aims to diagnose the level of impact of the International Financial Reporting Standard (9) on the quality of accounting information with its variables (solvency, reliability, ...verifiability, comparability) in the Iraqi private commercial banks, which number (19) banks. The questionnaire was the main tool for collecting field data from the study community, so the questionnaire was designed according to the theoretical analysis of the existing variables and relationships, and the five-point Likert scale was used. The scientific addition was that the results of this research explored the nature of the impact of the International Financial Reporting Standard (9) to achieve the quality of accounting information, which will provide a guiding service for workers in this sector and its beneficiaries.
Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in ...rural banks in the Province of Bali-Indonesia.
Theoretical framework: This research builds on the work of DeLone and McLean, regarding information systems success.
Design/methodology/approach: The data for this study were collected using a questionnaire sent to the director of rural banks in the Province of Bali-Indonesia as many as 99 participated in this study. The research data were analyzed using the structural equation-partial least squares (SEM-PLS) model.
Findings: Empirically the results of this study provide empirical evidence that the accounting information system quality has a significant positive effect on organizational performance and the accounting information quality. Meanwhile, the accounting information quality has a significant positive effect on organizational performance. In addition, the accounting information quality partially mediates the effect of the accounting information system quality on organizational performance.
Research, Practical & Social implications: The study are expected to provide insight into the management of rural banks in the Province of Bali-Indonesia, regarding the important role of managing accounting information system quality and accounting information quality because they are able to improve the performance of the bank organizations they lead.
Originality/value: The originality of this research is the role model of accounting information quality as a mediator of the influence of information system quality on organizational performance.
This paper investigates whether and how accounting information is used in debates and decision-making processes about controversial projects in public sector and non-profit settings in the ...Netherlands and Italy. The research is based on two case studies and relies on multiple methods of qualitative data collection, including documents, interviews with key actors and media reports. The research finds a more limited extent of accounting information use than expected given the controversiality of the projects. It raises various types of explanations for this limited accounting information use, especially that ruling groups of actors supporting the project do not give room to the opposing minority for putting forward their concerns and preferences. The power position of the ruling majority thus matters in mitigating opportunities for a dialogic use of accounting information leading to the decision-making about the projects. So, controversiality is a determining factor, but insufficient as an explanation for the extent to which accounting information is used. In addition, the type of accounting information use is depending on the actors’ appreciation of the project. Advocates and opponents concerning both projects were in general inclined to an ammunition type of accounting information use, whereas actors holding a neutral position used available accounting information in a more rational way.
An accounting Information System (AIS) is considered one of the vital tools for managers in the context of operating, managing, as well as decision making. Thus, AIS has become an important topic for ...both academicians and practitioners all over the world. However, there has been little academic research on this in Vietnam in general, and Can Tho City in particular. This study focuses on assessing critical factors in terms of human factors on the quality of Accounting Information Systems (AIS) in Can Tho City. The quantitative research method was utilized. The sample size of this study was 88 observations from different companies in terms of size and industries. This study applied linear regression analysis to test the hypothesis. The result indicates that human factors have a positive effect on the quality of AIS. Therefore, the implication of this research underlines the importance of human factors to improve the quality of AIS.
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