Azher Subhi Abdulhussein, Maysoon Dawood Hussein and Jasim Idan Barrak
The purpose of this research is to shed light on the distinctive role that accounting information systems play in Iraqi Islamic banks resulting from processing various financial information and employing them in the form of financial reports and their impact on financial returns by measuring and analyzing financial returns indicators, as the decrease in these returns generates negative effects On the operational efficiency of the banks, as the Iraqi Elaf Islamic Bank was chosen and the indicators of financial returns were used, analyzed and the interpretation of the changes taking place therein, in addition to designing a questionnaire consisting of 20 paragraphs specialized in accounting information systems and financial returns. Explaining the role of accounting information systems in Iraqi banks and their impact on maximizing financial returns. These indicators were analyzed and tested utilizing the F, P-value tests, and the effect was demonstrated through the determination coefficient R2 using ANOVA. However, to varying degrees, based on which the alternative hypothesis was accepted, and the research reached a set of recommendations The most important of them is that banks intend to enhance and develop accounting information systems and make use of them in making correct investment decisions, which are reflected in achieving financial returns that contribute to maximizing the wealth of shareholders and achieving a competitive advantage for the bank.