Electronic accounting and management of accounts in the public sector (Cmparative study)

The Electronic accounting systems have a tremendous importance for its ability to produce finical reports with high accuracy and precision effectively and efficiently in governmental institutions in the accounting transactions that helps in decision making at a glance. The purpose of this research is to solve the problems that are caused by using manual accounting systems and replacing it with an electronic one, which aid in producing reports and information accurately with full speed. It helps governmental institutions to achieve accounting, business ,transactions and to make administrative decisions in the right time and quickly to accomplish its goals. Through comparing between electronic and classical or manual accounting capabilities and also to meet the desires of the users to keep pace with technological developments, to provide a clear vision that may help to evaluate and introduces appropriate recommendations in this regard through reviewing scientific researches in this field a comparison has been done among some countries that use electronic accounting in their government sectors these countries are Malays, Albania, Turkey and Jordan. The research concludes a group of recommendations for applying electronic accounting in Iraq and to improve accounting system in Iraq and direct necessary advice to companies that produce such systems and those who have the right for making decisions to use it. When making decisions to use any program, trying to develop or change the existing system the decision must be taken deeply and getting help from external experts. Keywords: Electronic accounting, Accounting System in Iraq, Iraq, ImprovingAccounting system