Electronic accounting and its impact on decision-making in commercial banks             (Field study in Iraq's commercial banks)

Abstract

This research aims to showing the effect of electronics accounting for decisions making in commercial banks, which the researcher hypothesized that, and he depended at Arabic and English resources in accountancy, also he prepared a questionnaire form. The research concluded that the importance of electronics accounting in banking through quickly extraction the financial statement and the accuracy, reliability for information, and advantage for take appropriate decisions in banking work. The research recommendations to dependence at specialist technician accountants to preparation e-accounting statements, and modernism and development programs in accounting information systems according as status standing in banks.