The Impact of Accounting Information Systems (AIS) in Improving the Competitive Advantage in Commercial Banks Iraqi
Naser Mohsin Jebur
Keywords: Accounting Information Systems, Competitive Advantage, Quality of Services Efficiency of Operations Create Creative Commercial Banks Iraqi.
Abstract
This study aimed to determine the impact of accounting information systems in improving the competitive advantage in banks commercial Iraqi and that of during Determine the impact of accounting information systems improving the Quality of services Increase the efficiency of the creation processes creativity in commercial banks Iraqi To achieve the objectives of the study a design was solution The study variables include and distribute to a sample consisting of(67) employees working in a sample from There are (11) Iraqi commercial banks operating in Iraq, and the data were analyzed using descriptive statistics, which are represented by frequencies percentages arithmetic averages, and deviations standard for submission A comprehensive description of the degree of agreement of the study sample members with the items of the study tool, as well as Internal consistency coefficient to measure the stability of the study tool, and one-sample tests (One-Sample t-test) The study reached into existence The impact of accounting information systems in improving the competitive advantage in banks Iraqi, As well as the impact of accounting information systems in improving the quality of services and increasing efficiency creation processes creativity in commercial banks Iraqi Based on the results of the study It recommended a set of recommendations, the most important of which is emphasizing the importance of accounting information systems as a variable Important in the process of making and making strategic decisions as well as achieving and enhancing competitive advantages, Hence the need for economic institutions to pay attention to the information component and its systems, and to establish departments specializing in it during Developing organizational structures for accounting information systems and working to find Clear and precise plans for her work.
