THE QUALITY OF THE ACCOUNTING INFORMATION SYSTEM AND ITS ROLE IN THE GOVERNANCE OF NON-PROFIT NGO, A CASE STUDY IN ZAKHO SMALL PROJECTS LOCAL NGO IN IRAQ.

Abstract

This study aims to demonstrate the quality of the accounting information system and its role in the governance of service organizations. The accounting information system is one of the fundamental pillars on which institutions in general, and service institutions in particular, should be based. Through checking and controlling the inputs of the accounting information system and producing them in the form of high-quality information for use in various decisions on one side and processing them, the institution on the one hand, and all parties related to the institution on the other hand. To support this study, a field study was conducted in the Zakho Organization for Small Enterprises in the city of Dohuk - Iraq, by looking at its various departments and conducting and examining the necessary reports (financial reports, auditors’ reports for the years 2018-2019-2020-2021), as Zakho Small Enterprises Organization applies The accounting information system to a high degree, in addition to its adoption of governance principles, because it was found through the continuity of projects from the same financiers and obtaining new financiers after visiting them and reviewing their financial reports and ensuring the quality of financial statements and the efficiency of financial information.