Analysis of the accounting information system in light of open system theory

An applied study in the Directorate of Education in Baghdad Al-Karkh II

Abstract

The current research aims to analyze the accounting information system adopted in the Second Karkh Education Directorate in Baghdad in light of the open system theory using a qualitative approach, where each of the main departments in the directorate was studied, namely the Finance Department, the Internal Audit and Control Department, the Human Resources Department, and the Administration and Equipment Department. Four basic methods were used to collect information: personal interviews, field observation and participation, questionnaires, and system documentation. The questionnaire was distributed to a sample of 60 employees working in these departments. In addition, documents and records from the Organization and Budget Division and the Disbursement Division of the Finance Department were used for the research sample for the years 2024-2025. A number of conclusions were reached, the most important of which is that the accounting information system currently adopted by the research sample does not meet the information needs of internal and external users, and that its outputs are not complete or diverse. Therefore, the currently adopted information system needs to be developed.

The research produced several recommendations, the most important of which is the need to transition from the currently adopted information system to a fully electronic accounting information system.