Impact of Accounting Information System on Financial Performance with the Moderating Role of Internal Control in Iraqi Industrial Companies: An Analytical Study

Al-Waeli, Abbas Jumaah; Hanoon, Raad Naser; Hayderaliageeb,; Hayderzghairidan,

doi:10.5373/jardcs/v12i8/20202471

Cited by 23 publications

(16 citation statements)

References 36 publications

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“…The existence of justifications for perpetuating corruption: the most dangerous thing in corruption is that it spreads like cancer and then becomes a normal thing for a large number of individuals working in the administrative apparatus of the state, and when flimsy and immoral justifications spread among members of society, committing fraud and corruption crimes becomes acceptable and finds what justify it. (Hammad, 2011;Al-Waeli, Hanoon, Ageeb, & Idan, 2020;Mohamed, Al-waeli, & Rasheed, 2020).…”

Section: Existence Of Opportunities To Commit Corruptionmentioning

confidence: 99%

The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units

Alamry¹,

Al-Attar

Salih³

2022

IJFAM

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Purpose: This research aims to explore the importance application the Balanced Scorecard (BSC) to the accountants and auditors in government units, which in turn contributes to raising the efficiency of scientific and practical performance as one of the fights against financial and administrative corruption suffered by the majority of the government units in Iraq. Research methodology: This research used a statistical method in the analysis and measurement by using (SPSS) program to extract the necessary statistical indicators to determine the impact of the independent variables (BSC) on the dependent variable (financial and administrative corruption). Results: There is a significant correlation between the Balanced Scorecard (BSC) and the professional performance efficiency of accountants and auditors, as well as a significant correlation between the Balanced Scorecard (BSC) and the fight against financial and administrative corruption. Limitations: There is a conflict between legislation, laws, and administrative controls in some measures of the balanced scorecard. Besides that, the lack of transparency and impartiality of the employees responsible for setting the balanced scorecard measures, as well as the other parties Contribution: Find recommended the need to apply the balanced scorecard in the evaluation of the efficiency and improve the performance of the work of accountants and auditors, and the need for government units in the city of Samawah-Iraq, the establishment of training courses, seminars, workshops, and giving lectures specialized in combating financial and administrative corruption that is prevalent in the majority of government units. Keywords: 1. Decision 2. Financial reporting 3. Financial statement 4. Investment 5. Regulatory bodies

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Section: Existence Of Opportunities To Commit Corruptionmentioning

confidence: 99%

The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units

Alamry¹,

Al-Attar

Salih³

2022

IJFAM

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“…the study discussed Albliwi, et al (2014) the Lean Six Sigma methodology and prepared it as a means of continuous improvement aimed at reducing poor quality costs, improving performance and creating value for customers and shareholders, and exploring critical failure factors in the services sector, higher education and others, and the study discovered several common factors in the failure, including lack of commitment and participation In decision-making, the lack of training and education, limitations and gaps to be explored in future research. The study of Murmura, et.al (2021) reviewed a project to improve processes using Lean Six-Sigma, which focuses on improving the supply process through the establishment of an automatic system for sending supply orders and supplying production lines, to achieve effective and optimal use of the company resources, and to ensure that the company achieves a sustainable competitive advantage (Al-waeli et al, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Appling the Lean Six Sigma Methodology in of the CostManagement & Continuous Improvement of Performance (Applied Research in the Blood Laboratory of the Hussein Teaching Hospital)

Robaaiy

Al-Husseini²,

Alghazali

2022

J. Professional Business Review

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Purpose: This study aims to enable measuring performance and its quality and seeks to improve performance, is that the research problem emerged in the emergence of poor results for patients' blood test cases due to delayed results of the analysis. Theoretical framework: This study adopted the deductive approach by relying on sources and references related to the literature of the topic directly, to benefit from them in enriching the theoretical aspect of the research. Design/methodology/approach: The inductive approach through the application of the applied analytical aspect, where the financial data for the year 2021 was obtained through financial accounts, production reports, inventory cards, quality reports, observations, and personal interviews, study sample at the Hussein Teaching Hospital's blood laboratory in the service sector represented by the Lean Six Sigma methodology. Findings: The blood laboratory at Al-Hussein Teaching Hospital did not rely on modern quality systems, including the agile Six Sigma methodology. There is a lot of wastage and loss in the specified standard time, which causes a lot of delay in the time of analysis, and this indicates the discrepancy and decentralization of the process. The laboratory testing equipment breaks down many times because of its old age (these devices were obtained from the Japanese grant during the year 2003), and this causes two or three re-examinations, which drains additional time. As well, the small area of the laboratory compared to the number of visitors. Research, Practical & Social implications: The research enables measuring performance and its quality and seeks to improve performance, is that the research problem emerged in the emergence of poor results for patients' blood test cases due to delayed results of the analysis. The Hussein Teaching Hospital's blood laboratory is the service sector represented by the Lean Six Sigma methodology. In order to implement continuous improvement in the area of medical staff quality and to simultaneously provide the right environment for continuous improvement, Originality/value: This study is one of the very few studies that focus on the concept of Six Sigma as one of the tools of the modern quality management system, which is concerned with diagnosing and treating deviations to improve the performance of the blood test process, an attempt to manage cost through the use of accounting and statistical concepts, to achieve the highest levels of sigma.

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“…Creditors and suppliers require an accounting information system to assess a firm's financial stability and evaluate the threats associated with making loans and approving credit reports (Al-Waeli, Hanoon, Ageeb & Idan, 2020). Government agencies are mandated to oversee the financial activities of various firms for taxation and regulation.…”

Section: Stratford Peer Reviewed Journals and Book Publishing Journal...mentioning

confidence: 99%

Influence of Accounting Information System on Decision Making Process in Audit Firms in USA

2022

JFA

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An accounting information system assists managers in making critical decisions by enhancing the firm's operational performance and long-term investment methods. Business uses accounting information system to collect, store, manage, process, retrieve and report data so it can be used by accountants, consultants, business analysts, managers, chief financial officers, auditors, regulators and tax agencies, among others. Hence, the study sought to examine the influence of accounting information systems on decision-making in audit firms in the USA. The study adopted the descriptive research design. The study included employees from Grant Thornton LLP. The collection of data was collected through stratified random sampling. The study used questionnaires to collect the data. The study used descriptive and inferential statistics to collect the data. The inferential statistics helped the study to examine the relationship between variables. The study findings showed that the accounting information system is positively and significantly related to decision-making (β=.901, p=0.009). It is concluded that a sound accounting information system needs to be simple and attain cost benefits balance, timeliness, accuracy, quality and conciseness. An information system is a formal process for collecting data, processing the data into information and distributing that information to users. The purpose of an accounting information system is to collect, store, and process financial and accounting data and produce informational reports that managers or other interested parties can use to make business decisions. The study recommended that audit firms consider and put proper measures to ensure that the accounting information system effectively influences decision-making. The firm should employ more well-informed workers about bookkeeping and establish a systematic strategy of executing the accounting systems to eliminate any difficulty. It is also recommended that accountants, consultants, business analysts, managers, chief financial officers, auditors, regulators and tax agencies rely on accounting information systems when making decisions.

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Impact of Accounting Information System on Financial Performance with the Moderating Role of Internal Control in Iraqi Industrial Companies: An Analytical Study

Cited by 23 publications

References 36 publications

The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units

The effect of using the Balanced Scorecard (BSC) on reducing the financial and administrative corruption in Iraqi Government Units

Appling the Lean Six Sigma Methodology in of the CostManagement & Continuous Improvement of Performance (Applied Research in the Blood Laboratory of the Hussein Teaching Hospital)

Influence of Accounting Information System on Decision Making Process in Audit Firms in USA

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