The Impact of Electronic Accounting Reports on the Speed of Decision-Making

Abstract

This study aimed to analyze the impact of electronic accounting reports on the speed of decision-making within institutions operating in Baghdad Governorate. A descriptive-analytical approach was employed, and data were collected from a stratified random sample of 248 governmental and private institutions. Results revealed a statistically significant positive relationship between the use of electronic accounting reports and decision-making speed, with the predictive model explaining 68% of the variance in decision speed. The dimensions of "accuracy" and "timeliness" were the most influential, while "data visualization" remained relatively underutilized. Additionally, private and large institutions demonstrated faster decision-making compared to governmental and small ones, reflecting a digital and administrative gap across sectors. Instrument validity was confirmed through content validity and the extreme groups method, while Cronbach’s alpha indicated excellent internal consistency (0.89). These findings underscore the importance of investing in high-quality electronic accounting systems to enhance administrative efficiency, particularly within the Iraqi context undergoing accelerated digital transformation.