The impact of electronic accounting disclosure on risk managementA field study in the Ministry of Finance

Abstract

The research aims to study the impact of electronic accounting disclosure on risk management. The descriptive-analytical approach was adopted, and a questionnaire was used to collect primary data. The data was analyzed using SPSS 25 software. The sample included 409 individuals working in the Iraqi Ministry of Finance. The questionnaire included two axes: electronic accounting disclosure and risk management. The researcher reached the following results: There is a significant impact of electronic accounting disclosure on risk management, and there are no significant differences between the average responses regarding the impact of electronic accounting disclosure on risk management in the Iraqi Ministry of Finance according to the experience variable. The researcher proposed improving the level of risk management by developing an early warning system to enable management to identify potential liquidity pressures.