A Proposed Fuzzy Logic Based Framework for E-Accounting Evaluation in Iraq

Abstract

International Federation of Accountants (IFAC) introduced a group of electronic accounting (E-Accounting) principles to make the accounting information more reliable and suitable for the electronic environment. This paper introduces the concept of EAccounting and the differences between it and the traditional accounting, it determines the features of E-Accounting and problems associated with its application, and identifies the main principles of E-Accounting. In addition, this paper clarifies some concepts of fuzzy logic tools and its role to analyze the linguistic variables. The researchers use in the fuzzy logic tools to measure the quality of E-Accounting principles, and to rearrange them according to their affect on accounting statements by analyzing the outcomes of questionnaires. The researchers suggest a proposed framework to evaluate E-Accounting application in Iraq by measuring the quality and materiality of E-Accounting principles