Zainab Sabah Faraj
This research is about the information system and its effectiveness of the Iraqi banks, as some investments in the bank are relying on the information system as The existence of accounting information systems in the Iraqi organizations is accompanied by capital and operational spending related to this investment, and therefore it is necessary to harmonize these investments with the expected returns, so that there is a feasibility of these investments, so the problem of the study revolves around the connection between the cost of investing in information systems and their demands and activity of the organization. Also, the cost of the information system in the Iraqi bank is one of the most important aspects to consider in mind as some banks get effected by the many investments, and some banks benefit from it in addition, This research deals with an important and vital issue that has caused widespread and profound change And a radical change in the structures of organizations, business practice, trade and management of contemporary organizations, It is that issue of information systems and technology. A few years ago of the century The past and we are living in the information revolution, which is considered the most important human achievement, which provided Much effort and time required to develop science and economies of nations, and they have become systems The information and technology used with it is one of the main determinants of achieving efficiency and effectiveness It is sought by organizations and has also become the rationale and effective basis for achieving advantage Competitiveness in the market and access to leadership for business organizations.