Academy of Entrepreneurship Journal Volume 27, Issue 5, 2021 1 1528-2686-27-5-615 Citation Information: Abdulhussein, A.S., & Hussein, M.D. (2021). He effect of accounting information systems in maximizing financial returns and improving their indicators: an exploratory study of a sample of elaf Islamic bank employees. Academy of Entrepreneurship Journal, 27(5), 1-12. THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS IN MAXIMIZING FINANCIAL RETURNS AND IMPROVING THEIR INDICATORS: AN EXPLORATORY STUDY OF A SAMPLE OF ELAF ISLAMIC BANK EMPLOYEES Azher Subhi Abdulhussein, University of Kerbala Maysoon Dawood Hussein, University of Mustansiriyah Jasim Idan Barrak, University of Kerbala ABSTRACT 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. Keywords: Accounting, Islamic Bank, Financial Returns, Employees. RESEARCH METHODOLOGY Research Problem In order to achieve a comprehensive integration process in banking work and raise its efficiency to advanced levels and in light of the processes of financial liberalization and technological development that have taken place in the banking arena, whether at the regional or international level, and the desire of Iraqi banks in general and Elaf Islamic Bank in particular to keep pace with this progress and development and given the important and active role it plays Financial information today in the banking work of various internal and external bodies, and in order to contribute to the process of rationalizing investment decisions and achieving the best financial benefits, the management of Elaf Islamic Bank continuously seeks to develop and update its accounting information systems to serve the requirements of the current period and