Dr. Ibrahem Abed Mousa Al-Sabary1 , Anmar Noori Dawood2
The first axis is the definition of the system and its conditions A system can be defined in general - as: a set of parts or Elements or components that work with each other in a coordinated and interdependent manner to achieve a specific goal or set of goals. Through this definition, the system conditions can be defined as follows: 1. A group of parts, elements, or components that may be physical or human, or both, depending on the nature of the system. . 2. For the consistency and interdependence between these parts, elements, or components in a mutual way so that they serve each other in one way or another according to a logical relationship. 3. Striving to achieve a specific and known goal or set of goals, as the goal of the system represents the basic foundation on which the parts and their relationships with each other are determined. This concept considers the system comprehensive, so that it can apply to many systems in our daily life, such as: the solar system, which consists of a group of planets working with each other in a coordinated, interdependent and regular manner in order to achieve several goals, as well as the university (educational) system that consists From a number of departments, departments, data, and professors, working with each other in order to educate students... and so on. The system concept can be applied in the field of accounting as follows: First, the parts of the accounting system, where the accounting system consists of a group of human parts represented by all the people working in the accounting department who use a group of physical parts represented by all the requirements for performing the accounting work, including machines, equipment, books, and records. Thus, according to certain accounting procedures and rules in order to record and operate the data and communicate its results in a set of reports and financial statements to all parties that can benefit from them in making various decisions.
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