Review of Scoping Studies on E-accounting, Internal Control System and the Performance of SME in Iraq

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Ali Alfartoosi, Mohd Abdullah Jusoh


Technology has revolutionized the world in many aspects and one of them has been through E-accounting that has today been critical in many companies as far as adding value is concerned. Aspects such as cost reduction, fast decision making, high quality achievement and the ease of performing key activities in value effectively and efficiently have been enabled by E-accounting. The soaring impact of bureaucratic accomplishment has in the recent past led to the exploration online financial transaction. Existing literature indicates that multiple studies have been undertaken to examine how e-accounting influences the in-house control system and the concert in various theoretical frameworks. Even though that is the case, there exist only a few studies that have assessed the impact that e-accounting characteristics has on internal control system and also its performance. Besides, research that is concerned with exploring how the mentioned relationship are affected by the constructs is lacking. Therefore, this study sought to explore the link that exist between cost savings, quick decision-making, quality of information and ease of using by utilizing e-accounting to track the control system inside the company and its performance. The link between output and the control system were also explored. The model of the research incorporated a list of presumption that were focused on investigating the outcomes and a considerable number of accountants that were working at commercial SME. The Smart PLS was instrumental in confirming that the e-accounting features have a considerable impact on the concert and efficiency of internal control system. Therefore, the results that were obtained proved to be key in understanding the impact of SME in relation to the characteristics of e-accounting, and control system of companies in Baghdad, Iraq.

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