Muhasebe bilgi sisteminin yeniden yapılandırılmasının finansal raporlama kalitesi üzerine etkileri

The aim of this study is to investigate the impact of restructuring of accounting information systems on the quality of financial statements in Iraq as well as working on measuring and estimating the economic feasibility of using accounting information systems in Iraq. In addition to knowing the obstacles and problems of using systems accounting information in the services sector in Iraq, and to achieve objectives in this study and to complete the practical side, the descriptive-analytical method was used to obtain data related to the theoretical. Data collection technique with a questionnaire was used to collect the primary data related to the subject of the research. Questionnaire data were analyzed using the SPSS statistical program and statistical tests. The results indicated that the re-engineering accounting information system affects the quality of financial statements. The denouement of the results was that the recorded group has a strong impact on the construction of good details as well as the human elements Which are made distinctive by observation of and effectiveness can improve information, and technology has a constructive impact in improving particulars making it unruffled. Quality, accurate and timely financial reporting data provides important contributions to decision makers to make quick and easy decisions.