Use the criterion of relative importance to measure the digital divide of accounting information when consolidation to improve the financial information content of financial reports - an applied study

A.m Salah Mahdi Al - Kawaz, Mother.; Mohammed And Abbas Al-Shammari, D.

	Use the criterion of relative importance to measure the digital divide of accounting information when consolidation to improve the financial information content of financial reports - an applied study
Journal of Administration and Economics
Article 1, Volume 0, Issue 112, 2018, Pages 166-179
Authors
Mother. A.m Salah Mahdi Al - Kawaz; D. Mohammed and Abbas Al-Shammari
Abstract
This research aims at measuring the digital gap of the information that results from the aggregation of items of reports and financial statements that have been prepared according to requirements of the unified Accounting system of banks , acceding to the point of view of the readers of the financial report. It also aims at suggesting a relevant approach for aggregation that decreases the digital gap in a way that leads to improving the information content of accounting . The research also dealt with concept of aggregation and its principles. Its rules and the information content for the financial report and approach of measure of information loss that results from aggregation process and using one of these stardares in measurement the information loss resulting from aggregation of items of statement of banking processing revenues for the Bank of Baghdad - special corporation company . The research reaches certain results, and proposed certain recommendations, The important one is the necessity that there must we adequate disclosure about items of reports and financial statements that are prepared under the unified accounting system for banks that work on reduce of the information loss that results from aggregation of items of reports and statements from the reader s point of view
Keywords
Accounting Axis

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