The Impact of Accounting Information Systems on Reducing Financial and Administrative Corruption: Insights from the Gulf Economies and Iraq

Abstract

Accounting Information Systems (AIS) have become increasingly important in supporting organizational transparency, strengthening internal control, and reducing the risks associated with financial and administrative corruption. Although previous studies have highlighted the value of information systems in improving organizational performance, limited attention has been paid to their contribution to anti-corruption practices in Iraq and the Gulf economies. This study examines the role of Accounting Information Systems in reducing financial and administrative corruption by exploring how these systems enhance financial transparency, improve the effectiveness of internal control, reinforce accountability, and facilitate the timely identification of irregular financial activities. A qualitative research design was adopted using semi-structured interviews conducted in 2026 with 53 participants from Golden Fingerprint Company in Baghdad, Iraq. The interview data were analyzed using thematic analysis, and the findings were interpreted in relation to the institutional and economic conditions of Iraq and the Gulf economies. The results indicate that the effective implementation of Accounting Information Systems helps reduce opportunities for financial manipulation, unauthorized transactions, concealment of financial information, and administrative misconduct by improving documentation, enhancing continuous monitoring, and strengthening accountability mechanisms. The findings further suggest that several organizational factors, including the quality of financial information, employee competence, management commitment, system integration, the effectiveness of internal auditing, and compliance with regulatory requirements, influence the effectiveness of Accounting Information Systems. The study provides practical implications for policymakers, regulatory authorities, organizational leaders, and practitioners seeking to strengthen governance frameworks and reduce corruption by effectively implementing Accounting Information Systems across Iraq and the Gulf economies.