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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| id |
my-usim-ddms-12993 |
|---|---|
| record_format |
uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
| collection |
USIM Institutional Repository |
| language |
other |
| topic |
Financial statements Banks and banking |
| spellingShingle |
Financial statements Banks and banking Adel Mohamed Hossin Agiel أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا |
| description |
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. |
| format |
Thesis |
| author |
Adel Mohamed Hossin Agiel |
| author_facet |
Adel Mohamed Hossin Agiel |
| author_sort |
Adel Mohamed Hossin Agiel |
| title |
أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا |
| title_short |
أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا |
| title_full |
أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا |
| title_fullStr |
أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا |
| title_full_unstemmed |
أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا |
| title_sort |
أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا |
| granting_institution |
Universiti Sains Islam Malaysia |
| url |
https://oarep.usim.edu.my/bitstreams/e05f4e48-ab77-4801-906e-b1a43b824668/download https://oarep.usim.edu.my/bitstreams/2f49f0ee-2afe-46d4-9929-3476f79959a2/download https://oarep.usim.edu.my/bitstreams/9d600073-7d1a-445e-9a81-6ec6109f4ed8/download https://oarep.usim.edu.my/bitstreams/af2d2712-469e-42c1-a4fb-e6dfcdc36f6e/download https://oarep.usim.edu.my/bitstreams/a2039627-c875-4df3-87ad-7b7941582691/download https://oarep.usim.edu.my/bitstreams/fa479a8f-b341-4940-9064-0a6c90f79293/download https://oarep.usim.edu.my/bitstreams/c8047fa6-e0db-434c-98ab-a60327e401e7/download https://oarep.usim.edu.my/bitstreams/3f2c4ddd-cbde-40f1-9035-e52043b97a87/download https://oarep.usim.edu.my/bitstreams/e42015b3-bff7-4b42-b81f-3b0dc1a50bb2/download https://oarep.usim.edu.my/bitstreams/e87f042e-49d8-4b87-b046-cbe7de070ccc/download |
| _version_ |
1812444814760738816 |
| spelling |
my-usim-ddms-129932024-05-29T19:27:09Z أثر نظم المعلومات المحاسبية الإلكترونية على جودة القوائم المالية في البنوك التجارية في ليبيا Adel Mohamed Hossin Agiel 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. Universiti Sains Islam Malaysia 2021-12 Thesis other https://oarep.usim.edu.my/handle/123456789/12993 https://oarep.usim.edu.my/bitstreams/214e7c5c-b917-4fed-bdfd-a8c61cbbe20f/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/e05f4e48-ab77-4801-906e-b1a43b824668/download eed378e115af0d772016ef4c9148c533 https://oarep.usim.edu.my/bitstreams/2f49f0ee-2afe-46d4-9929-3476f79959a2/download e3bb30d8990c58604288ba7480c6d4e6 https://oarep.usim.edu.my/bitstreams/9d600073-7d1a-445e-9a81-6ec6109f4ed8/download c0e14efc19ccc7a4e02d265e2fb32887 https://oarep.usim.edu.my/bitstreams/af2d2712-469e-42c1-a4fb-e6dfcdc36f6e/download f7e18f533b6b973b801b4395cfe5e152 https://oarep.usim.edu.my/bitstreams/a2039627-c875-4df3-87ad-7b7941582691/download 3057edb77bce1211ce71bc0d317dcb05 https://oarep.usim.edu.my/bitstreams/fa479a8f-b341-4940-9064-0a6c90f79293/download 2c9c516e95c2feb0c4526ee3af44b77a https://oarep.usim.edu.my/bitstreams/c8047fa6-e0db-434c-98ab-a60327e401e7/download b4a8c232e0112476330c6966fb127759 https://oarep.usim.edu.my/bitstreams/3f2c4ddd-cbde-40f1-9035-e52043b97a87/download e6c25bf9e82d06f5e26a24fce4801db6 https://oarep.usim.edu.my/bitstreams/e42015b3-bff7-4b42-b81f-3b0dc1a50bb2/download 3a62e57449071cd7b06dc0317376b5b1 https://oarep.usim.edu.my/bitstreams/e87f042e-49d8-4b87-b046-cbe7de070ccc/download 40e44707235beb868f378a11688b42b6 https://oarep.usim.edu.my/bitstreams/6b644dfe-4bbe-480c-8384-53d18062b9db/download e66335b94368f60257d2d8278e2b0351 https://oarep.usim.edu.my/bitstreams/3a87dbb2-7880-4d24-ad88-7cce22d3fa46/download 845839a508c7d1986df00b8caefeed87 https://oarep.usim.edu.my/bitstreams/66e9f87b-72a4-4e5d-919e-822a37f973b7/download bd6c3ec93b69726f0453d062c53fbe8c https://oarep.usim.edu.my/bitstreams/a7dce8ae-b397-4a87-8906-ed1ac812dd0c/download 8f203cadb37fd840f5dd57b0858b3b7f https://oarep.usim.edu.my/bitstreams/1d7a85c3-64b6-4927-ad46-2a134f454cca/download ff9f6217813f3a172f3bc986383704e3 https://oarep.usim.edu.my/bitstreams/a9e19559-50f3-40ed-9005-a5054270d826/download 0d78820751fed1b2bd2f64b08a9b21f6 https://oarep.usim.edu.my/bitstreams/d8a41255-d977-4b3e-82e0-1a546874809c/download 87bdd44c890052fbb95de2170d87b80b https://oarep.usim.edu.my/bitstreams/85344233-c4b4-43b4-a9b8-4ab6f3306fb8/download ed74024d21de7a3877f1ee391477be57 https://oarep.usim.edu.my/bitstreams/daca5269-6dad-45d6-ba04-48383e7a4220/download edc46155ac26c5f3040d9bc442e8e0a6 https://oarep.usim.edu.my/bitstreams/3914ae3e-768c-4612-b79c-f6a5dd4752d3/download 6b318cfcade30cc65d9130f1e0a580cc Financial statements Banks and banking |