The impact of big data on improving the quality of accounting information

Abstract

The aim of the research was to test the impact of big data on improving the quality of accounting information, through designing a questionnaire tool, which the researcher distributed to employees in banks listed in the Iraq Stock Exchange. The results of big financial data also appeared to have a fundamental impact on the quality of accounting information, due to the large volume of data enjoyed by big data, which provides a greater opportunity to obtain information of quality and appropriateness for decision-making processes. The researcher recommends that the quality of accounting information is an important part of making sound financial decisions. The results of accounting data quickly improved by providing insights, greater accuracy and longer time. Through clear implementation, economic units can enjoy big data and increase the quality of accounting information and thus performance in general.