Abstract
In the last decade in particular, the accounting system has moved towards computerization at an accelerating rate, however, it has retained the sequence of steps and procedures, and with the advantages that computerization has achieved for the accounting information system, but it has led to weakness in some citizens that we will mention later, which required an increase in control procedures. The researcher concludes as the correlation coefficient was 0.561 at the significance level less than 0.05, and the coefficient of determination was 0.315, meaning that the value of the test F = 64.300 indicates the acceptance of the research hypothesis and therefore there is a strong impact of financial globalization on accounting
