Asaad Munshid Mohammed
The research aims to demonstrate the role that creative accounting can play in promoting electronic commerce in light of the modern changes in the business environment. Two hypotheses have been put forward, namely: (1) The industrial joint stock companies listed on the Iraq Stock Exchange apply creative accounting methods; (2) Creative accounting helps promote electronic commerce in a way that is compatible with the demands of today's business environment. A group of administrators and accountants make up the study sample. For the year 2019, auditors and financial analysts of manufacturing industries listed on the Iraq Stock Exchange. The research produced a set of results, the most important of which was that creative accounting can help promote electronic commerce in industrial companies listed on the Iraq Stock Exchange. A questionnaire form was developed that was consistent with the research goals and hypotheses, and a set of statistical methods were used, and the research produced a set of results, the most.