The Role of the Electronic Accounting Information System in Processing Big Data and its Impact on the Quality of Financial Reports

Master Thesis Submitted to
The Council of The College of Administration and Economics – University of Karbala, Which Includes the Requirements For Obtaining a Master’s Degree in Accounting Sciences

By
Ahmed Abbas Jeryou Al-Shammari

Supervised by
 Prof Dr. Azher Subhi AbdulHussein Al-Jeboori

Abstract :

         Economic instability refers to the weakness of economic policies in the face of external crises and fluctuations , which result in high inflation and unemployment rates , as well as the deficit in the general budget and the balance of payments, and we note the weakness of these policies during economic shocks, especially external trade shocks , and therefore we can attribute the economic instability in Iraq due to external trade shocks , being a rentier economy dependent on oil for a large percentage of GDP and public revenues .

     Therefore, the thesis aims to study and analyze the role of external trade shocks in economic stability, the experiences of the United States and Algeria, with reference to Iraq, while presenting a strategic proposal to address external trade shocks by taking advantage of the experiences of selected countries .

      The hypothesis that external trade shocks have a varying negative role on some indicators of economic stability has been proved to be correct .

     To address and confront external trade shocks , an Iraqi sovereign fund should be established to invest financial surpluses in the event of positive oil shocks , and the need to direct some funds towards strengthening local investment in order to achieve real gains from the increase in output , use and national income, as well as coordination between financial, monetary and trade policies on the management of financial and real wealth and use and make it more effective in achieving economic stability .