How to Evaluate E-accounting Literacy? Case students: University of Halabja and Tishk International University.

Abstract

This paper aims to analyze the effect of e-accounting literacy on accounting students in our
country. Recently years have seen a significant increase in interest in e-Accounting literacy
measurement. Recent studies have revealed that the average person's level of financial
literacy Principle is relatively poor worldwide. This study examines a sample of Spanish selfemployed
business owners' E-Accounting literacy. To complete this assignment, we created a
fresh set of inquiries about a company's finance and financial reporting. Our findings
demonstrate that, despite being marginally higher than that observed in other studies, the
basic financial literacy level is still low for this Spanish group. The degree of financial
literacy between entrepreneurs and non-entrepreneurs does not appear to differ significantly.
However, we discover that serially successful business owners better comprehend
diversification and the potential risk of unchecked expansion. It's interesting to note that older
companies and those in the primary sector, or more traditional enterprises, tend to have lower
accounting and finance literacy levels. This finding suggests that the Spanish economy may
be changing from a model based on conventional firms running more conservatively to more
modern businesses running with a more sophisticated understanding of financial principles,
according to our interpretation of the data.