The Impact of Digital Transformation of Accounting Information System in Enhancing the Effectiveness of Internal Control
Ahmed Mejbel Daway,
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Wasan Mejbel Daway,
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Karrar Ali Zghair
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et al.
Journal of Lifestyle and SDGs Review,
Journal Year:
2025,
Volume and Issue:
5(3), P. e05572 - e05572
Published: Feb. 27, 2025
Objectives:
This
research
aims
to
investigate
the
role
of
Digital
Transformation
(DT)
in
enhancing
effectiveness
Internal
Control
(IC)
Iraqi
institutions,
considering
modified
Accounting
Information
Systems
(AIS).
The
study
seeks
understand
how
AIS
under
DT
influences
efficiency
and
accuracy
internal
control
systems.
Methods:
A
descriptive
questionnaire
was
used
measure
relationship
between
variables.
sample
consisted
accounting
specialists
auditing
professionals
from
universities
Maysan
Governorate,
Iraq.
total
78
questionnaires
were
distributed
collect
relevant
data
for
analysis.
Results:
findings
indicate
that
is
positively
significantly
related
IC
application
a
digital
transformation
environment
enhances
speed
financial
operations,
contributing
improved
mechanisms.
Conclusion:
highlights
need
accountants
Iraq
adapt
by
transitioning
traditional
roles
analysts
who
utilize
available
information.
shift
will
help
enhance
improve
operations
institutions.
Language: Английский
Artificial Intelligence in Manufacturing Strategy: A Theoretical Perspective
European journal of management, economics and business.,
Journal Year:
2025,
Volume and Issue:
2(2), P. 101 - 110
Published: April 3, 2025
The
research
explores
the
extent
to
which
Artificial
Intelligence
(AI)
technologies
can
be
used
implement
strategies
for
Iraqi
industrial
factory.
It
will
address
critical
challenges
that
may
hinder
implementation
of
AI
in
factory,
such
as
insufficient
data
integration,
high
initial
costs,
lack
trained
personnel,
and
impact
organisational
culture
on
productivity
operational
efficiency.
aims
answer
one
key
question:
To
what
issues
hindering
factory
strategy
identified
addressed
using
technologies?)
This
central
question
branches
into
several
specific
sub-questions,
including
integration
with
strategic
needs,
adequacy
available
data,
recognition
importance
by
senior
management
methodology
was
developed
based
a
collection
papers
related
its
at
both
Arab
levels,
relying
published
literature
online
selecting
most
relevant
study
topic,
focus
English
ensure
accuracy
selection
information
study.
researcher
focused
studies
reports
dealt
environment
similar
environments,
ones
serve
sources
reached
important
findings,
potential
support
improve
overall
performance,
turn
contributes
development
national
economy
sustainable
Iraq.
Language: Английский