Effectiveness of proposed models in designing electronic accounting information systems to enhance the quality of financial reports

, ,December 2025 ,Pages 392-411

Authors

Zanyar Najmuddin Mustafa Mustafa 1 ; Prof.Dr.Razgar Ali Ahmed Ahmed 1

1 University of Sulaimani - College of Administration and Economics, Department of Accounting

DOI logo 10.17656/12042

Keywords

Abstract


The purpose of this study is to analyze the impact of the designed models on the electronic accounting information systems which improve the quality of the financial reports. The models are intended to improve the digital accounting systems as to the effective and precise processing of accounting information. These also assist in the consolidation and universal access to information which minimizes the probability of errors committed by a person. The models provide precise and timely reports which enhances the financial reports and supports the decision-making process in the institution. These systems improve internal controls as well. The models designed digital systems which are developed based on contemporary challenges of the paper systems. The designed models improve the value of the financial reports to the institution by increasing the transparency and the reliability of the reports. Thus, the study suggests that these models should be included in the institutions digital transformation initiatives to achieve improved financial and accounting results

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  • First online10 January 2026
  • Published at10 January 2026

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