A Proposed Fuzzy Logic Based Framework for E-Accounting Evaluation in Iraq
Qalaai Zanist Scientific Journal, A Scientific Quarterly Refereed Journal Issued by Lebanese French University – Erbil, Kurdistan, Iraq, Vol. ( 2 ), Issue ( 6 ), October 2017, ISSN 2518-6566 (Online) - ISSN 2518-6558 (Print)
20 Pages Posted: 10 May 2018
Date Written: October 10, 2017
International Federation of Accountants (IFAC) introduced a group of electronic accounting (E-Accounting) principles to make the accounting information more reliable and suitable for the electronic environment. This paper introduces the concept of E-Accounting and the differences between it and the traditional accounting, it determines the features of E-Accounting and problems associated with its application, and identifies the main principles of E-Accounting. In addition, this paper clarifies some concepts of fuzzy logic tools and its role to analyze the linguistic variables. The researchers use in the fuzzy logic tools to measure the quality of E-Accounting principles and to rearrange them according to their effect on accounting statements by analyzing the outcomes of questionnaires. The researchers suggest a proposed framework to evaluate E-Accounting application in Iraq by measuring the quality and materiality of E-Accounting principles.
Keywords: E-Accounting, IFAC, Fuzzy Logic, ICT
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