Abstract
The study aimed at identifying the concept, characteristics, types, advantages, and dimensions of expert systems, and the concept and effectiveness of accounting information systems in Iraqi banks, and found a moral effect on the dimensions of expert systems (hardware, equipment, software and applications) on the effectiveness of accounting information systems in Iraqi commercial banks in their dimensions (system quality, information quality, user satisfaction). Expert systems also assist the banks accounting information systems in obtaining timely, accurate, appropriate and highly reliable financial and non-financial data and information. The study recommended the necessity of involving accountants in the development of computer-based accounting information systems in all different stages related to systems development, and the necessity of working on developing expert systems in banks in a way that suits the technical developments taking place in providing services and their different applications that take place in the business environment to meet the needs and requirements of beneficiaries.
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