srjebmSRJEBMSRJEBM2788-9505https://doi.org/10.47310/srjebm.2023.v03i01.023The impact of accounting information systems in the preparation of financial statements (an applied study in a sample of banks listed in the Iraq Stock Exchange)HayderkareemsalimThe research aims to demonstrate the role that accounting information systems can play in improving the quality of financial statements in Iraqi financial and banking institutions by improving the relevance and reliability of accounting information and making this information an important and essential tool in making administrative decisions in a manner that is commensurate with the requirements of the contemporary business environment. The research was applied in a sample of banks listed in the Iraq Stock Exchange, which are the Iraqi Investment Bank, Al-Mansour Investment Bank, Sumer Commercial Bank, Erbil Investment Bank and the Regional Commercial Bank and the research was applied for the years 2018, 2019, 2020. The research reached a set of conclusions, the most important of which was that accounting information systems are a set of elements, objectives, policies, principles, means of operation, personnel, inputs, outputs and control that are interrelated in a coordinated manner to accomplish functions that are concerned with collecting, processing and communicating appropriate information for decision-making to internal and external parties, as well as processing financial operations and directing The interest of data operators to provide appropriate information for decision-making to their users as a result of improving the financial statements from the point of view of management and the rest of the users of accounting information.