ELECTRONIC ACCOUNTING REQUIREMENTS IN IRAQI BANKS: AN EXPLORATORY STUDY OF A SAMPLE OF EMPLOYEES IN IRAQI BANKS UNDER THE APPLICATION OF THE MASTERCARD

Abstract

The aim of this study is to exhibit how the execution of modern technologies, specifically MasterCard, in banks can influence the necessity to update and establish electronic accounting requirements. The data necessary to achieve that goal were collected by adopting a questionnaire that was formulated by the researcher to suit this goal. The research sample included a group of accountants and managers working in a group of banks listed on the Iraq Stock Exchange .As the number of forms suitable for analysis reached (63) forms, and the descriptive analytical approach was adopted to achieve the goal of the research. And an important impact on the requirements of electronic accounting in terms of enhancement and modification .