THE RELATIONSHIP OF INFORMATION PROCESSING THEORY TO THE COST OF THE QUALITY OF ACCOUNTING SERVICES: A CASE STUDY OF AL-MUSAYYIB TECHNICAL INSTITUTE/FINANCE DIVISION/RECORDS DEPARTMENT
Keywords:
: Information processing theory, Cost of Quality, Accounting servicesAbstract
The theory of information processing for the processes of learning, acquisition and information processing has brought about a scientific and information revolution in the time of the explosion of information in front of the human being who has entered the third millennium in order to have passable ways to invest his creative mental energies in the acquisition of information. This is because he has a composite memory system of long and short, fast preservation and retrieval, slow storage, and forgetfulness and fading of information. All these characteristics affect the levels of learning and processing of information as well as influence the external environment in man and processing information despite the capabilities possessed by the individual, which encouraged to addressing it in the three detectives. So, the aim of this research is to identify the concepts, strategy and components of the theory of information processing and the application of these concepts on the practical side of the organizer predecessor and his ability to exploit his sensory and cognitive qualifications in the processing of information and analysis accurately and applied in one of the formations of the Middle Euphrates Technical University/Ministry of Higher Education/Al-Musayyib. The Technical Institute includes twelve departments, seventeen divisions, and service units, including the research sample which is the Financial Division/Records Unit for the month of November/2008 and the most important findings of the researcher. The organizer uses the all strategies of information processing theory by twinning the information acquired from sensory receptors and stored in memory acquired skills resulting from the work experience about the advances (month of research sample) after classifying them in a specific application for the movement of advances and the stage of different documents (exchange, record, box) down to the results and his skill in solving any existing problem based on retrieving the information stored in his memory
References
Abadha, Ibrahim, "The impact of learning in testing educational strategies", A working paper
submitted to the regional symposium on learning difficulties. Amman, Jordan, 2000.
Al-Badran, Abdul Zahra Lafta Adai, “Information Processing Methods and Their Relationship to
Personality Types among University Students”, PhD Thesis in Education (Unpublished) /
Educational Psychology, Al-Mustansiriya University, Baghdad, (2000).
Al-Fadl, Mu’ayyad Abdul Hussein and Al-Ta’i, Yousef Hajim, “Total Quality Management from
Consumer to Consumer", Al-Warraq Publishing and Distribution Foundation / Amman / Jordan
Al-Ghariri, Saadi Jassim, "The effect of the information processing strategies program on academic
achievement and the transfer of the training effect to teachers' college students according to their
intelligence level", unpublished doctoral dissertation, College of Education - Ibn Rushd, University
of Baghdad 2003.
Al-Mashhadani, Bushra Najm Abdullah, Yassin, Sanaa Ahmed, and Ibrahim, Sahar Talal,
"Governmental Accounting Theoretical Concepts and Practical Applications Part One", University of
Baghdad, College of Administration and Economics, Dar Al-Kutub and Al-Watha'iq, First Edition,
.2017
Al-Qudat, Muhammad Farhan Walter Torrey, and Muhammad Awad, "Fundamentals of Educational
Psychology: Theory and Application", Amman, Jordan: Dar Al-Hamed for Publishing and
Distribution, 2006.
Al-Samarrai, Ayyad Ismail, "Learning and thinking strategies and their relationship to the mental
operation of academic information among middle school students", unpublished doctoral
dissertation, College of Education, University of Basra, 2003.
Al-Sharifi, Nazim Hassan Abdul Sayed, “The Relationship and Impact of Measuring and Analyzing
Quality Costs on Financial Performance”, A Theoretical and Applied Study in Baghdad Soft Drinks
Company, PhD Thesis in Accounting Sciences, College of Administration and
Economics/Department of Accounting/ University of Baghdad 2005.
Al-Zghoul, Imad Abdul Rahim, "Principles of Educational Psychology", 2nd ed., Amman, Jordan,
Dar Al-Masirah for Publishing, Distribution and Printing, 2010
Ammamra Yasmina, and Zarqawi Abdul Karim "The Impact of Disclosure According to
International Accounting Standards on the Quality of Accounting Information", Journal of
Commercial Research and Studies, Issue Four, September 2018.
Anderson, John, "Cognitive Psychology and Its Applications", translated by Muhammad Sabry
Sulait and Reda Masoud Al-Jamal. Amman, Jordan: Dar Al-Fikr Publishers, 2007.
Anderson, John R., "Cognitive Psychology and its Applications", Translated by Muhammad Sabry
Sulait and Reda Masoud Al-Jamal. Amman, Jordan: Dar Al-Fikr Publishers, 2007.
Baddeley, A. D., "Working memory: Multiple models, multiple mechanisms". In H. L. Roediger III.,
Y. Dubai., & S. M. Fitzpatrick (Eds.), Science of Memory: Concepts. New York, NY: Oxford
University Press (2007).
Barakat, Ali Rajeh, "Information Processing in Moral Development", 2004 www.moe.edu.
Barfild & Raiborn & Kinney, “Cost Accounting, Tradition, and Innovation”, Published by South –
Weston a division of Thomson Learning, 2003.
D’Esposito, M., "From cognitive to neural models of working memory" Philosophical Transactions
of the Royal Society, (2007).
Drozeh, Afnan, "The theory of teaching and its practical translation", 1st ed., Al-Shorouk, Nablus,
Palestine, 2000.
Howes, M. B., "Human Memory: Structure and Images", Thousand Oaks, CA: Sage Publications,
Inc. (2007.(
https://e3arabi.com/money-and-business/%D9%85%D8%A7, September, 25, 2020.
https://mauc.edu.iq/wp Ruwa Hussein Abdul Hassan, pdf.
content/uploads/Accounting%20lectures/2/%D9%852%20%D9%85%
https://uomustansiriyah.edu.iq/media/lectures,16-39-PM.pdf 10/10/2019.
Hussein, Sayed Abdel Fattah Saleh, "Analysis of the relationship between fair value accounting
and innovative accounting practices and their impact on the quality of financial reports",
Accounting Thought Journal, Ain Shams University, Issue 2, Egypt, September 2009.
Nicolas, Serge, "Me moiré et oubli", Paris: Armand Colin (2003.(
Safar, Siham Salem, “The Impact of Quality Costs on Competitive Advantage”, A Survey Study in
the General Company for Battery Manufacturing, Research in Operations Technologies,
Administrative Technical College / Baghdad 2008
Schunk, Dale H., (2012). Learning Theories an Educational Perspective, Boston Mayer, R. E.
Learners as information processors: "Legacies and limitations of educational psychology’s second
metaphor", Educational Psychologist", (1996).
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.