American Journal of Business and Operations Research

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American Journal of Business and Operations Research

Volume 3 , Issue 1 , PP: 05-38, 2021 | Cite this article as | XML | Html | PDF

The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq

Ali Alfartoosi 1 * , Mohd Abdullah Jusoh 2 , Hussein Jaleel Mohsin 3 , Harith Yas 4

  • 1 University Pendidikan Sultan Idris (UPSI), Tanjong Malim, Tanjong Malim, Perak Darul Ridzuan 35900, Malaysia - (
  • 2 Middle Technical University, Institute of Administration Rusafa, Baghdad, Iraq - (
  • 3 Middle Technical University, Institute of Administration Rusafa, Baghdad, Iraq - (
  • 4 Azman Hashim International Business School, Universiti Teknologi, Johor Bahru, Johor 54100, Malaysia - (
  • Doi:

    Received January 03, 2021 Accepted May 05, 2021

    E- accounting within the company add value to the company, such as high quality, fast decision making, cost reduction and easy to use so as to perform key activities in value chain effectively and efficiently, improve quality and improve efficiency (Suzan et al., 2020). Recently, the request to explore online financial transaction have been stipulated due to the soaring impact on the bureaucratic accomplishment (Al-Delawi and Ramo,2020). The existing literature indicates that various studies have been undertaken to examine how e-accounting influence the in-house control system and the concert, in the various theoretical frameworks. Nevertheless, researches which investigate the different magnitudes of e-accounting is relatively low. Only a few studies have examined the e-accounting characteristics on internal control system as well as its performance. Additionally, there seems to be a lack of research exploring how the above relationships are affected by the constructs. The current study, therefore, explores the link between the quality of information, cost savings, quick decision-making and easy to use by using e-accounting to tract the control system the inside the company and its performance. The relationship between the control system in the company and its output is explored by the current research. The research model comprises of  a list presumption which is  used to investigate the outcomes, and 345 accountants working at the commercial SME in Iraq are involved as the respondents. The analysis is conducted through Smart PLS to confirm that the e-accounting features impact the concert and the efficiency of internal control system positively. The results obtained is noteworthy in the theory and practice through a finer-grained in the understanding of the impact of SME in relation to the characteristics of e- accounting, the control system in the company and its presentation.

    Keywords :

    E- accounting features, Internal Control, the performance in SME


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    Cite This Article As :
    Ali Alfartoosi, Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Harith Yas. "The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq." Full Length Article, Vol. 3, No. 1, 2021 ,PP. 05-38 (Doi   :
    Ali Alfartoosi, Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Harith Yas. (2021). The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq. Journal of , 3 ( 1 ), 05-38 (Doi   :
    Ali Alfartoosi, Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Harith Yas. "The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq." Journal of , 3 no. 1 (2021): 05-38 (Doi   :
    Ali Alfartoosi, Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Harith Yas. (2021). The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq. Journal of , 3 ( 1 ), 05-38 (Doi   :
    Ali Alfartoosi, Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Harith Yas. The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq. Journal of , (2021); 3 ( 1 ): 05-38 (Doi   :
    Ali Alfartoosi, Mohd Abdullah Jusoh, Hussein Jaleel Mohsin, Harith Yas, The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq, Journal of , Vol. 3 , No. 1 , (2021) : 05-38 (Doi   :