The Role Of Accounting Information Systems On Financial Performance Using The Enterprise Resource Planning System (An Applied Study In The Southern Port Of Umm Qasr, Basra, Iraq)

Abstract

The Enterprise Resource Planning system (ERP) appeared to address the limitations and challenges of legacy systems. it is one of the latest developments in information technology as it helps to strengthen the strategic position of the organization due to its highlighting of all the activities of the organization in addition to the information provides that helps managers make decisions in a right time.

Therefore, the study aimed to show the role of modern automated accounting systems represented by the ERP system and its contribution to the efficiency and effectiveness of financial performance in the southern port of Umm Qasr, Where ERP has been partially implemented in the port. An analytical study of the financial statements was conducted through horizontal financial analysis and financial analysis in financial ratios by comparing the performance before and after the application of the system to indicate the role of ERP enterprise resource planning system and its contribution to the financial performance of the port for the period from 2014 to 2018. The most important findings of the study are ERP's contribution to improving the financial performance of the port, maximizing profitability and increasing revenues by providing efficient and high-quality services to customers, as well as reducing the effort and reducing the stay time of ships and cargo in berths and container terminals. The most important recommendations are to link all departments, departments and ports in the General Organization for Iraqi ports within the system so that the comprehensive system is applied, as well as directing institutions to pay attention to information technology, especially accounting information systems, because of their role in supporting accounting and administrative reports.