This research aims to study the impact of using electronic accounting software on the accuracy and efficiency of financial reports in Iraqi companies, with a focus on local challenges related to infrastructure and training. The results of the T-test showed a positive and statistically significant impact of using electronic accounting on improving the accuracy and efficiency of financial reports, as the actual data mean exceeded the hypothesized mean, indicating the effectiveness of these systems in enhancing financial performance. The results of the ANOVA test also revealed significant differences between industrial, commercial, and service companies in using electronic accounting, with commercial companies achieving the best results. These findings indicate that the type of company plays a pivotal role in benefiting from electronic accounting systems. Data analysis shows that electronic accounting not only improves financial reporting but also contributes to enhancing organizational structure and adapting to economic and technological challenges. The results support previous studies confirming the positive impact of these systems in boosting financial efficiency, thereby contributing to institutional performance development. The study demonstrates that despite the challenges faced by Iraqi companies in infrastructure and training, they can significantly benefit from the application of electronic accounting if these aspects are improved
Ahmed A. Mohammed (Wed,) studied this question.