A Proposed Fuzzy Logic Based Framework for E-Accounting Evaluation in Iraq

Abstract

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.