Integrated Accounting System Performance under Electronic Payment Operations in Public Universities

Ammar Ghazi Ibrahim Al-Ezzi (Presidency of Diyala University, Baqubah, Diyala Governorate)
Ali AbdulQader Majeed Al –Obaida (General Directorate of Education in Nineveh, Mosul, Nineveh Governorate)
Qusay Burhan Dawood (College Islamic Sciences, Diyala University)
Marwa Ibrahim Fadhel (Presidency of Diyala University, Baqubah, Diyala Governorate)

Indonesian Journal of Law and Economics Review
Vol. 21 No. 1 (2026): February

General Background: Digital transformation has intensified the use of electronic payment operations within public sector accounting systems. Specific Background: Iraqi public universities, including the University of Diyala, are required to apply electronic payment platforms under an integrated accounting system. Knowledge Gap: Empirical evidence on accounting treatments and practical challenges arising from this adoption remains limited. Aims: This study examines accounting treatments and identifies challenges associated with electronic payment operations in Iraqi universities. Results: The findings show that electronic payments significantly affect the integrated accounting system, with limited impact on bank reconciliation and revenue accuracy, alongside weaknesses in electronic literacy. Novelty: The study offers empirical evidence from an Iraqi university context. Implications: Integrated legal, technical, and capacity-building strategies are essential to strengthen accounting reliability and digital financial transformation.Keywords : Electronic Payment Systems, Accounting Treatments, Integrated Accounting System, Iraqi Public Universities, Digital Financial TransformationHighlight : Electronic payment positively impacts unified accounting systems with 56% correlation strength. Accountants face settlement reconciliation problems due to bank statement timing delays. Electronic literacy deficiency among Iraqi citizens significantly hinders payment system adoption.