الفهرس 
الاطار العام للبجثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This research aimed to investigate the impact of adopting the International Financial Reporting Standards IFRS on the Quality of Electronic Accounting Information Systems by applying on Kuwaiti banks.
In order to achieve this objective, a set of steps were followed as stated below:
1- Identifying the nature of the electronic accounting information systems the implications of improving their quality on the stock market.
2- Investigating the role of adopting the international financial reporting standards IFRS in Kuwaiti banks in improving the quality of the electronic accounting information systems and enhancing their objectives.
3- Investigating the role of adopting the international financial reporting standards IFRS in Kuwaiti banks in reducing risks of information security of the electronic accounting information systems.
4- Reviewing and analyzing prior research and professional efforts related to adopting the international financial reporting standards IFRS as an attempt to develop a proposed framework for their adoption by Kuwaiti banks and thus improving the quality of the electronic accounting information systems.
The current research has concluded a number of findings through the theoretical study, such findings include:
International financial reporting standards focus on financial risks and ignore them because of a number of operational risks facing banks, which can lead to dispersal of risk reporting and therefore incomparable information.
The professional and training deficiencies of a large number of bank workers for not following up on professional and economic developments that necessitate their professional and training preparation to facilitate their application of international standards in accordance with social and economic variables.
The low cost of using computers has contributed to their popularization, as well as the availability of many low-cost ready-made software that help to perform accounting work more accurately, efficiently, and effectively.
The importance of adopting international standards of financial reports because of its multiple advantages over the Kuwaiti business environment, especially in the field of banks, and it can be noted that the application of standards in the Arab countries in general and in Kuwait in particular has taken a great step amid welcome at the professional and state level.
The importance of electronic accounting information systems and the diversity of their uses in the various areas of accounting, especially in the field of banks, because of their beneficial impact on the ease of flow, operation and control of data and information.
Through the results of the theoretical and field parts of this research, the researcher concluded a number of recommendations, the most important of which are:
The need to establish a regulatory or professional body to have the responsibility of issuing accounting standards in Kuwait and is concerned with all aspects related to the adoption of the international standards by Kuwaiti firms such as translation, interpretations, adoption problems and conflicts with Kuwaiti laws.
Develop a clear and appropriate mechanism for the banks’ adoption of the international financial reporting standards and determining the authorities of the Kuwaiti Association of Accountants and Auditors, the Ministry of Industry and Trade and the Capital Market Authority.
The need for strong professional bodies to follow the commitment of banks in the adoption of the international financial reporting standards in Kuwaiti banks in accordance with the latest amendments to these standards, and to work on developing and updating them on a regular basis.