The Role of Electronic Financial Reporting In Activate of Accounting Information Quality

Abstract

This research depending on great concerning focus of the financial reporting systems by according to the quality standards to communicate the information to its users by depending the modern electronic systems that producted by the information and communication revaluation . It's benefiting in supporting the accounting systems role in producing the requirements of users and consisting with an environment variables in accounting environment. So this research go from a problem stand up on importance and role of process of development and use of the electronic systems especially , in the electronic financial reporting and ability in activating obligation with accounting information the quality standards . It's supporting the accounting profession and its role in the local environment especially. So the aim of this research was defining the electronic financial reporting systems nature and it’s a practicing problems and its benefiting and practicing requirements and its role in supporting of activating the accounting information quality standards, in addition to dirction to use of the electronic financial reporting systems in the local environment to consisting with international environments in communicate accounting information for the beneficiaries.