How To Evaluate Electronic Accounting Literacy? Case Study: Halabja Technical Institute- Accounting Department/ Second Stage

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Aram Mohammed-Amin Qadir
Savo Rezhan Abas, Student

Abstract

The study highlights the importance of electronic accounting and the future use of accounting committees and their use in their duties, and the measurement of literacy has gained a lot of attention in the present period. The research allows you to become familiar with all accounting aspects and understand the need for Electronic accounting literacy development. The study consisted of high quality and detailed data, an example of a degree in the accounting department, consisting of 40 male and female students, who had a hypothesis and achieved results through this test, It became clear to us that it was an important issue and, in advance, that it was electronic accounting and whether they had the literacy rate of electronic accounting or not. Surprisingly, we have achieved a negative and low level of electronic accounting literacy and have had no direct effect on them, despite the lack of information about electronic accounting positively, many of them wanted to understand and learn from it. And the study we found that electronic calculations do not use routinely and in some situations are not sure to protect their data. We concluded that they focused more on the traditional business style and we return it to the reason that they didn't have enough information about electronic accounting, Despite the world's developments, they are working to be electronic, and among them they are trying to electronically accounting, causing the possibility of traditional accounting being destroyed.

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