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

Thabit, Thabit H and Abbas, Nazar H (2017) A Proposed Fuzzy Logic Based Framework for E-Accounting Evaluation in Iraq. Qalaai Zanist Scientific Journal گۆڤارى قەڵاى زانست, 2 (6). pp. 1-21. ISSN 2518-6566

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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 E-Accounting 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.

Item Type: Article
Uncontrolled Keywords: E-Accounting; IFAC; Fuzzy Logic; ICT
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Department of Accounting > Research papers
Depositing User: ePrints Depositor
Date Deposited: 03 Oct 2024 12:26
Last Modified: 03 Oct 2024 12:26
URI: https://eprints.cihanuniversity.edu.iq/id/eprint/926

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