Activating Accounting Information System in Light of Electronic Trade in Iraq

Accounting Information System represents a main system in electronic trade. It collects, stores and processes accounting and financial statements used by decision makers which are computer-based to track the accounting activity using information technology means such as the internet.
Importance of this research is represented by the ability to activate accounting information system in light of electronic trade in business organizations in Iraq. The research aims at introducing the basics of that system in light of electronic trade. The research problem is represented by lack of knowledge of the mechanism of activating accounting information system in light of electronic trade. Therefore, this research has come up with a mechanism to activate the system in the field of business
organizations with a focus on modern communications. The research is based on the hypothesis that there is a mechanism through which this system can be activated in light of electronic trade for some of the organizations of
modern information techniques in Iraq. The research includes three study parts: The first part deals with the theoretical frame of accounting information system as well as its most important goals, stages and functions in business organizations. The second part deals with the theoretical frame of electronic trade in terms of concept, importance and stages of using the internet in it. The final part deals with analyzing the relationship of accounting information system with electronic trade, and the statistical analysis of correlation coefficient between them. The research has come up with a number of conclusions and suggestions.