The impact of Electronic Accounting Information Systems on Accounting Information Quality with the moderating role of Internal Control

from the perspective of accountants and experts in the Kurdistan Region

Abstract

This study aims to determine the impact of electronic accounting information systems on accounting information quality with the moderating role of internal control from the perspective of accountants and accounting professionals in the Kurdistan Region. The study population consists of university accounting professors and corporate accounting employees. To achieve the objective of the study, the researchers have redesigned a questionnaire based on previous studies. Within the four provinces, 240 questionnaires were distributed equally, of which 216 were correctly returned. Also, for data analysis, explanatory integration models and corresponding regressions between all three variables were used to analyze the research hypothesis using EViews 12. The main results show that information technology infrastructure has a significant positive effect on accounting information quality. Procedures and guidelines have a significant positive impact on the quality of accounting information. At the same time, reliability has a significant positive effect on accounting information quality. This is even though accounting systems have the same significant impact on the quality of accounting information. However, adding internal audit as a moderating variable significantly increased the relationship between the electronic accounting information system and the quality of accounting information. This study highlights the gap that currently exists in companies in the Kurdistan Region. This study will fill this gap through the implementation of an electronic accounting information system, providing this information to the relevant parties. As a result of these findings, the researchers made several recommendations, including training staff on electronic accounting systems, developing curricula in higher education institutions, and issuing laws and guidelines on maintaining internal audits.