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Section Accounting System

Integrated Accounting System Performance under Electronic Payment Operations in Public Universities

Vol. 21 No. 1 (2026): February:
DOI : https://doi.org/10.21070/ijler.v21i1.1479
Published : Jan 11, 2026

Ammar Ghazi Ibrahim Al-Ezzi (1), Ali AbdulQader Majeed Al –Obaida (2), Qusay Burhan Dawood (3), Marwa Ibrahim Fadhel (4)

(1) Presidency of Diyala University, Baqubah, Diyala Governorate, Iraq
(2) General Directorate of Education in Nineveh, Mosul, Nineveh Governorate, Iraq
(3) College Islamic Sciences, Diyala University, Iraq
(4) Presidency of Diyala University, Baqubah, Diyala Governorate, Iraq
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Abstract:









General Background: Digital transformation has intensified the use of electronic payment operations within public sector accounting systems. Specific Background: Iraqi public universities, including the University of Diyala, are required to apply electronic payment platforms under an integrated accounting system. Knowledge Gap: Empirical evidence on accounting treatments and practical challenges arising from this adoption remains limited. Aims: This study examines accounting treatments and identifies challenges associated with electronic payment operations in Iraqi universities. Results: The findings show that electronic payments significantly affect the integrated accounting system, with limited impact on bank reconciliation and revenue accuracy, alongside weaknesses in electronic literacy. Novelty: The study offers empirical evidence from an Iraqi university context. Implications: Integrated legal, technical, and capacity-building strategies are essential to strengthen accounting reliability and digital financial transformation.
Keywords : Electronic Payment Systems, Accounting Treatments, Integrated Accounting System, Iraqi Public Universities, Digital Financial Transformation
Highlight :











  • Electronic payment positively impacts unified accounting systems with 56% correlation strength.

  • Accountants face settlement reconciliation problems due to bank statement timing delays.

  • Electronic literacy deficiency among Iraqi citizens significantly hinders payment system adoption.

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