ملخص البحث :

Since accounting is a comprehensive integrated system of information in all economic units and is open to all systems within those units affecting them and affected by them, information technology and its tools (software, databases, devices and equipment) have become an influential component of accounting information within economic units for what the process provides The use of modern technology from appropriate and fast information that helps economic units to carry out their work efficiently, effectively and in a timely manner. Since accounting is a social science science and it is a system that uses organized processes to collect, manage, process and generate information, and since systems are a set of concepts related to the theory, goals and types of organizations, control and feedback, then a system cannot achieve oversight without feedback, the accounting system is Of open systems, it is necessary to keep abreast of communication tools and networks (Internet) surrounding the internal and external environment of economic units so that these units can exercise their activity and keep pace with changes in the surrounding environment and the need to find a modern method to The indication of accounting information between sub-units within the economic unit, and there has been talk in this research about the accounting system in the environment of information technology and what are its implications for the practice of accountants within the economic units and the role of using information technology in the accounting system through the use of networks and their role in this system and facing threats and transformations that Modern business organizations face the rapid development of information technology in the world.

ملخص البحث :

The research aims mainly at scientific rooting by identifying the role of green management accounting in improving the quality of accounting information and improving the quality of products in industrial companies, and to answer questions and test hypotheses, the researcher used the descriptive approach, literature and previous studies to obtain theoretical information related to the research topic and in order to know the role of management accounting Green in improving the quality of information that affects the quality of products through the optimal utilization of resources, which will reduce environmental pollution and environmental risks that are generated as a result of producing industrial products, as well as adding information that helps reduce the cost of manufactured products through cost accounting information that helps reduce cost and resource utilization To optimize access to clean environmentally friendly products. The results showed that defining environmental activities in industrial companies contributes to improving the quality of accounting information, which reflected positively on financial reports, achieving product quality and achieving economic, social and environmental development. The research recommended a practical application and more attention to the application of environmental green management accounting in industrial companies to contribute in a manner. It is clear about the responsibilities to be assumed in the field of environmental protection and society.

ملخص البحث :

This study aimed to exam the impact of voluntary disclosure and accounting earnings quality on company value of listed companies in Iraqi Stock Exchange. The study methodology was a pooled data collected from the Iraqi Stock Exchange for the period from 2009-2015. The study sample is 17 listed banks using SPSS. The study independent variables are voluntary disclosure and accounting earnings quality. The dependent variable is company value which was measured using Tobin’s Q. The study also utilized (size, age, financial leverage, return on stockholders and market value to book of share) as control variables in order to help measuring the relationship among voluntary disclosure, accounting earnings quality and company value. The results of the study indicated that there is significant impact for voluntary disclosure and accounting earnings quality on company value. By testing the impact of voluntary disclosure the study recommends adopting a full reviewing on measuring of voluntary disclosure to increase the company value from users in Iraqi Stock Exchange. In addition, higher level of voluntary disclosure provides future information and risk indicators voluntarily.