THE IMPACT OF DIGITAL ACCOUNTING TECHNOLOGIES ON MITIGATING THE RISKS OF CREATIVE ACCOUNTING PRACTICES: AN APPLIED STUDY AT THE BRANCHES OF AL-RAFIDAIN BANK IN SALAH AL-DIN

Hamad Abed Mustafa

Авторы

Hamad Abed Mustafa Department of Accounting/ Faculty of Management and Economics / Al Shirqat / Tikrit University /Iraq

Ключевые слова:

Digital accounting techniques, creative accounting practices, Al-Rafidain Bank

Аннотация

This study aims to examine the role of digital accounting technologies (artificial intelligence, cloud computing, big data analysis) in curbing creative accounting practices. The field research population consisted of employees at Al-Rafidain Bank branches in Salah al-Din Governorate, represented by a random sample of (92) accountants working at these branches. Statistical analysis of the data was conducted using a set of statistical methods relevant to testing the relationships and correlations between the study variables. The researcher also employed a descriptive-analytical approach in preparing the fieldwork component. The most significant findings indicate a statistically significant effect of digital accounting technologies (artificial intelligence, cloud computing, and big data analysis) in mitigating the impact of creative accounting practices. The study also concluded that the digital accounting technology with the greatest impact on creative accounting practices is artificial intelligence. The study recommended the need to provide the infrastructure for digital transformation in the performance of accounting tasks and the preparation of financial statements, and to train accounting staff on the management and operation of smart digital platforms and applications in carrying out their duties.

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