Evaluation of Electronic Accounting Systems and Their Role in Enhancing the Labor Market in Iraq

Abstract

The research aims to evaluate electronic accounting systems in the Iraqi local environment according to standards concerned with how to use, process, and outputs, and to demonstrate their ability to serve the Iraqi labor market. Therefore, the digital trend is considered important in the field of accounting knowledge because it reflects the sustainable trend in setting long-term goals and developing workers’ skills to achieve an acceptable level of quality of accounting information for its users and supporting creative capabilities so that electronic accounting systems are an important element for the labor market need. The research was based on a survey form for workers in economic units who use electronic systems to measure economic events, and the results were measured according to descriptive analysis. The research reached a set of conclusions, the most important of which is that there is a possibility of shifting from the traditional perspective to the electronic perspective by focusing on accounting systems that fully possess indicators related to accounting procedures. The research recommendations came from the need for economic unit administrations to pay attention to indicators that serve the labor market when adopting electronic accounting systems, in addition to the need to pay attention to serving the market and society.