أثر الخصائص النوعية لنظم المعلومات المحاسبية على جودة الخدمات المصرفية : دراسة ميدانية ميدانية = The Impact of the Qualitative Characteristics of Accounting Information on the Quality of Banking Services in Working Banks in Jordan

2018 ◽  
Vol 26 (4) ◽  
pp. 159-182
Author(s):  
الهنيني ، إيمان أحمد ◽  
الدبعي ، ديالا محمد ◽  
العقيلي ، سامراء زياد
Keyword(s):  
Accounting Information ◽  
Banking Services ◽  
The Impact ◽  
Qualitative Characteristics

scholarly journals The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies

2017 ◽  
Vol 12 (6) ◽  
pp. 104
Author(s):  
Atalla M. Alqotaish ◽  
Adel M. Qatawneh
Keyword(s):  
Accounting Information ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Relationship ◽  
Industrial Companies ◽  
Study Results ◽  
Quality Of Accounting Information ◽  
Collective Performance ◽  
The Impact

The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-16
Author(s):  
Chengai Li ◽  
Lin Pan ◽  
Meilan Chen
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Learning Experience ◽  
Accounting Information ◽  
Audit Fees ◽  
Positive Influence ◽  
Positive Role ◽  
Quality Of Accounting Information ◽  
The Impact

The complexity of audit committee experience, including the overseas experience, has an important impact on corporate governance. In this paper, we study the impact of the overseas experiences of the members of audit committee on audit fees. Our empirical analysis and results show that the audit committee overseas experience can significantly increase audit fees. Further, the positive influence of the audit committee overseas experience on audit fees is more pronounced in state-owned enterprises and regions with weak marketization. In addition, we divide the overseas experience into overseas learning experience and overseas working experience. We find that both types of experience present in the audit committee significantly increase the audit fees. Finally, we find that the audit committee overseas experience can significantly improve the quality of accounting information and play a positive role in corporate governance.

scholarly journals Impact of Information and Communication Technology on Service Quality of Banking Sector: A Comparative Study of Private and Public Sector Banks in Gwalior and Chambal Region

2017 ◽  
Vol 7 (1) ◽  
pp. 20
Author(s):  
Anil Vashisht
Keyword(s):  
Service Quality ◽  
Banking Sector ◽  
Banking Services ◽  
Public Sector Banks ◽  
Effective Implementation ◽  
Private And Public ◽  
Information And Communication ◽  
The Impact ◽  
Adoption Pattern

<div><p><em>This paper studies the impact of IT in the service quality of banking sector. The purpose of the intended research involves determining bank adoption pattern of electronic media, factors constituting drivers and inhibitors for bank adoption, dimensionality of e-banking services quality as affected by IT, and customer adoption of such services. The study has also highlighted the determinants of service quality are directly influenced by IT and to explore what are the enabling and retarding factors for effective implementation and upsurge of IT system in banks.</em></p></div>

The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review

2021 ◽  
pp. 5-15
Author(s):  
Achmad Farid Dedyansyah ◽  
◽  
Sri Pujiningsih ◽  
Satia Nur Maharani ◽  
◽  
...  
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Value Relevance ◽  
Accounting Information ◽  
Test Model ◽  
European Continent ◽  
Theoretical Approaches ◽  
Quality Of Accounting Information ◽  
The Impact

The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries. The goal of IFRS is to make companies more transparent and flexible in producing accounting information based on which users can predict future investment values. The purpose of this article is a systematic literature review on the quality of accounting information associated with adopting IFRS. The sample of this study - 125 articles reviewed in four main classifications: research subject areas, measurement of accounting information quality, theoretical approaches, and research methods. Previous research was obtained from online databases such as Science Direct, Emerald Group, Sage Journal, and Taylor & Francis. The PICO framework in this study was applied to minimize bias from previous studies. The analysis results show that average the most articles on the quality of accounting information were found in journals categorized in the accounting field. Most studies have been found on the European continent regarding the quality of accounting information – 52 (37.7%). Determining the quality of accounting information requires several tests. As a result, 49 (38.8%) and 47 (37.1%) articles emphasize the accrual test model and value relevance model in assessing the quality of accounting information. The results show that 56 articles (44.8%) use the regression analysis method to test value relevance, accrual, and timely loss reporting models.

scholarly journals The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes

2019 ◽  
Vol 11 (20) ◽  
pp. 5676 ◽  
Author(s):  
Tha’er Amjed Mahmoud Ababneh ◽  
Mehmet Aga
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Financial Data ◽  
Political Connections ◽  
Equation Modeling ◽  
Data Governance ◽  
Creative Accounting ◽  
Information Reporting ◽  
The Impact

Decision-making and financial information quality are key facets of corporate sustainability. The literature is devoid of inquiries investigating the collective impact of sustainable financial data governance and political connections on creative accounting practices, the quality of financial reporting and decision-making effectiveness. The present study integrates these critical factors by obtaining survey data (n = 180) from publicly listed firms in Amman Stock Exchange, Jordan. By applying partial least squares structural equation modeling (PLS-SEM), this study found that (i) sustainable financial data governance does not influence creative accounting practices, (ii) political connections influences the level of firms creative accounting practices, (iii) creative accounting practices influences the quality of financial and accounting information reporting, and (iv) the quality of financial and accounting information reporting influences firms decision-making effectiveness. Implications, limitations, and future research courses are discussed.

scholarly journals Social Media about the Company's Image as an Element of Specific Development

2021 ◽  
Author(s):  
Justyna Żywiołek
Keyword(s):  
Social Media ◽  
Consumer Satisfaction ◽  
Positive Impact ◽  
Kano Model ◽  
Banking Services ◽  
The World ◽  
Corporate Social ◽  
The Impact ◽  
Near Future

Personalization, mobility, artificial intelligence, corporate life transferred to the world in social media - all these elements will shape corporate social media in the near future. It is necessary to consider what features and what standards of behaviour enterprises will have to meet in order to build an image in the world of social media and adapt to the preferences and requirements of the client. Corporate social media has been created to support clients in using various services, give them the possibility of easy communication without time and place barriers. Therefore, high-quality corporate social media profiles significantly affect trust in the company and can affect its reputation. Considering that the aim of the article is to examine the impact of social media on the image of the company, various exchanges of perception of the quality of corporate social media, the risks they bring for the company and the perception of them by customers, which gives the image, were examined. The results of empirical research indicate that the secu-rity, simplicity and variety of m-banking services have a significant impact on the perceived qu-ality, which in turn has a positive impact on reputation. The author proposed a methodology based on the Kano model and customer satisfaction in order to examine the declared needs and unspecified desires and divide them into different groups with different impact on consumer satisfaction. The study took the form of an original, universal questionnaire that can be used in other similar studies. The analysis included 861 correctly completed questionnaires, and the ob-tained results were included in the management's action plans after their submission. Enterpri-ses expressed their interest that the measures taken should be reviewed after one to two years.

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