The Role of Switching to Computerized Accounting Systems in Meeting the Disclosure Requirements Related to Intellectual Assets, an Applied Study in a Sample of Iraqi Industrial Companies.

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The Role of Switching to Computerized Accounting Systems in Meeting the Disclosure Requirements Related to Intellectual Assets, an Applied Study in a Sample of Iraqi Industrial Companies.

Mostafa Saleh Dakhil,

Majed Ghazi Hassan and

Basem Mohamed Merhej

Al-Furat Al-Awsat Technical University / Al-Diwaniyah Technical Institute

b University of Al-Muthanna / College of Administration and Economics

c University of Al-Muthanna/ College of Arts

Abstract

The research aims to know the importance of computerized accounting systems in meeting the disclosure requirements related to intellectual assets through knowledge of the most important technological assets and knowledge that can be employed to apply the computerized accounting system. To achieve this goal, the research was conducted on a sample of Iraqi industrial companies, For the manufacture of packaging materials, Iraqi Carton Industry, Iraqi Engineering Works, Iraqi Carpet and Furniture), which displays their statements in the Iraqi market for securities through studying their statements for the financial period (2015-2017) The content analysis model (0,1). The hypothesis of the research was tested by using the questionnaire form, the results of which were obtained through the answers obtained from the employees of the research sample companies.The most important findings of the research are the weakness of the procedures of Iraqi companies in the process of transition to computerized accounting systems, despite the existence of much different knowledge and the research found that the computerized systems can serve the process of accounting disclosure of intellectual property more than manual systems.The most important thing recommended by the research is the need to activate the foundations and rules by the concerned authorities and the government in order to switch to computerized accounting systems in companies for the purpose of reducing errors and accuracy and speed of completion of accounting work as well as meet the requirements related to intellectual assets.

DOI:10.52113/6/2018-8-4/171-183

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