Basic requirements for designing the accounting information system in Iraqi public universities(Analytical study)

Abstract

The research problem was summarized by answering (What are the requirements for designing the accounting information system in Iraqi public universities), and the importance of the research was evident in knowing how to design the accounting information system and knowing the requirements for its design and knowing the impact of using information technology in designing the accounting information system in public universities.

                The research aims to determine what are the requirements that should be taken into account when designing the accounting information system, and to indicate the nature and characteristics of the accounting information system in public universities and to know the impact of the characteristics and nature of the accounting information system on the requirements of its design, and the nature and characteristics of public universities and the type of activities in them have been reviewed, and it was concluded that the characteristics of public universities and the diversity of their sources of funding and the different needs of users of financial statements affect the design of the accounting information system, and that the use of information technology in the design process will increase the efficiency of and its effectiveness.

                Several recommendations were reached, the most important of which is to keep pace with the rapid technical developments in the accounting information systems environment, and that there is great importance for the use of information technology in the design of the accounting information system, as well as the need to pay attention to the development of the accounting information system at the university on an ongoing basis and the involvement of accountants in its development and correction.