The Impact of Accounting Information Systems Quality on The Quality of Accounting Information

Al Rabadi Ramez (2023) The Impact of Accounting Information Systems Quality on The Quality of Accounting Information. Faculty of Finance and Accountancy.

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Abstract

Abstract The present study aims at providing Jordanian case study evidence concerning the impact of the AIS-quality on the quality of accounting information in the Arab Banking Corporation. The variables of this study were measured by collecting the relevant data via a questionnaire distributed to the respondents; the items of the questionnaire for each variable were identified by referring to relevant literature and previous studies. The questionnaire copies were distributed as hard copies to the intended respondents in the headquarter (not in the branches) of the studied bank. 30 copies were distributed to be filled by accountants, internal auditors, financial analysts, middle managers and information system specialists. 28 questionnaires were returned and analyzed. Two levels of statistical analysis will be used; the first level is descriptive analysis such as arithmetic means, whilst the second level encompasses relatively more sophisticated techniques and statistical inferences such as Pearson correlation, LS regression and ANOVA analysis. The results show that: Firstly, the respondents perceive the level of the quality of the AIS in the Arab Banking Corporation as relatively high level of quality. Secondly, the respondents perceive the level of the quality of the accounting information in the Arab Banking Corporation as relatively high level of quality. Thirdly, each dimension of the AIS quality (namely: AIS-nature, AIS-input, and AIS security) has a statistically significant impact on each of the qualitative characteristics of accounting information (namely: Relevance, Reliability, Comparability, Understandability, and Timeliness). Which leads to the conclusion that there is a statistically significant impact of AIS quality on the quality of produced accounting information.

Institution

Budapest Business University

Kar

Faculty of Finance and Accountancy

Department

Pénzügy Tanszék

Tudományterület/tudományág

UNSPECIFIED

Szak

Pénzügy és Számvitel

Item Type:	Thesis (UNSPECIFIED)
Uncontrolled Keywords:	Accounting Information, AIS, case study, Information Quality, IT, technology
SWORD Depositor:	User Archive
Depositing User:	User Archive
Date Deposited:	2023. Apr. 20. 14:52
Last Modified:	2023. Apr. 20. 14:52

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