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

Thabit H. Thabit; Nazar H. Abbas

doi:10.25212/lfu.qzj.2.5.37

المؤلفون

Thabit H. Thabit Ninevah University, Mosul, Iraq
Nazar H. Abbas Cihan University Erbil, Iraq

DOI:

https://doi.org/10.25212/lfu.qzj.2.5.37

الكلمات المفتاحية:

E-Accounting;IFAC; Fuzzy Logic; ICT

الملخص

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

التنزيلات

بيانات التنزيل غير متوفرة بعد.

المراجع

Kavitha, G., 2014, E-Accounting - A Study on Views of Accounting Professionals in Coimbatore City, Asia Pacific Journal of Research, Vol. I, Issue XI, pp. 21-29.

Abdalrahman, Alameen Eltoum mohamed, 2015, Design and Implementation of Electronic Accounting System for Sudan E-government, International Journal of Computer Science and Information Technology Research, Vol. 3, Issue 2, pp. 1093-1103.

Vakilifard, Hamid Reza, and Khorramin, Manoochehr, 2015, A Review of E-Accounting, Indian Journal of Fundamental and Applied Life Sciences, Vol.5 (S1), pp. 1824-1829.

Dinç E, Varıcı I , 2008 , The Effect of E-Business Concept on Accounting Principles and Practices , Afyon Kocatepe Univ. J. Soc. Sci.,10(1) .

Doyrangönül CN, Gokçen G, Ibis C , 1999 , Practices of General Accounting Book-Keeping , Der press , Istanbul , Turkey .

IFAC , 2002 , E-Business and The Accountant , Available on www.ifac.org.

Yükçü , Süleyman and Gönen , Seçkin , 2012 , Fraud auditing in electronic accounting practices , African Journal of Business Management Vol. 6(4) .

Relhan , Aradhana , 2013 , E-Accounting Practices of SMEs in India , International Journal of Technical Research , Vol. 2 , Issue 1 .

Raval , Priyang D. , and Maisuria , Mahendra H. , 2013 , E-Accounting: A Concept and Implementation , An International Research Journal , Jaipur , India , Vol. 5 , Issue 50 .

Dernoncourt, Franck, 2013, Introduction to fuzzy logic, Massachusetts Institute of Technology, USA.

Ponce-Cruz, , Ramírez-Figueroa, Fernando D., 2010, Intelligent Control Systems with LabVIEW™, Springer.

Thabit , Thabit H. , 2013 , "Adoption The Fuzzy Logic To Enhance The Quality Of The Accounting Information To Operate Balanced Scorecard - Applied on Mosul Bank For Development & Investment in Nineveh Province" , M.Sc. thesis in accounting , University of Mosul , Mosul , Iraq .

Al-Hubaity , Qasim M. and Thabit , Thabit H. , 2012, The Use of Fuzzy Logic Model for Decision Making Depending on Multiple Linguistic Criteria: An Accounting Study in Ways of Pricing Products , journal of Tanmiatalrafiain , administration and economic collage , University of Mosul , 110(34) , pp: 105-122.