أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا
The problem of this study lies in assessing the quality of the financial statements produced by electronic accounting information systems. The quality of the financial statements is measured by their appropriateness, reliability, credibility, and comparability. This study was conducted in Libya b...
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| Summary: | The problem of this study lies in assessing the quality of the financial statements produced
by electronic accounting information systems. The quality of the financial statements
is measured by their appropriateness, reliability, credibility, and comparability.
This study was conducted in Libya by examining several influencing factors – internal
control, the efficiency of workers using electronic accounting information systems, software,
hardware and equipment available in the work of accounting information systems,
security of accounting information systems. In addition, the role of senior management
in protecting electronic accounting information systems is also tested as an independent
variable. A total of 341 respondents completed the questionnaire, the research method
in collecting data. The data was analysed using the analysis of a moment structures
(AMOS) program. The analysis shows a positive effect for all variables (i.e. efficiency
of system users, internal control, software, hardware, equipment and security of information
systems) on the quality of the financial statements. The results also show a significant
and positive relationship between the role of senior management with the efficiency
of system users, internal controls, software, hardware, equipment and information
systems security. In improving the quality of the financial statements, this study
recommends that there is a need to develop a legislative system that governs the work
of the accounting and financial system in commercial banks and financial institutions.
Laws that govern the development of the financial system and accounting information
systems need to be implemented. This study contributes to the electronic accounting
information systems literature by proving the influence of the variables on the quality
of financial statements. This study also assists senior bank managers in finding optimal
ways to develop electronic accounting information systems in producing quality financial
statements. |
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