The Role of Electronic Accounting Disclosure Improving The Quality of Accounting Information
بحث مقدم الى المؤتمر العلمي الدولي الحادي عشر لجامعة التنمية البشرية
This research aims to clarify the relationship between electronic accounting disclosure and the quality of accounting information and the extent of the impact of electronic disclosure on the appropriateness and reliability of that information and its comparability and verification.
The importance of the research lies in expanding knowledge of electronic disclosure as it is one of the modern aspects of financial accounting by presenting part of it, its stages of development, its components, and its role in achieving the goals of current and potential investors in making their investment decisions by relying on the information disclosed electronically.
The research is based on several hypotheses represented that there is a statistically significant relationship between electronic accounting disclosure and the appropriateness of accounting information, and there is a statistically significant relationship between electronic accounting disclosure and the reliability of accounting information,
Finally, there is a statistically significant relationship between electronic accounting disclosure and the comparability and verification of information. To achieve the objectives of the research, the research followed the descriptive approach through the case research method and the use of the questionnaire tool in collecting the data of the research sample represented in the personal data of the employees working in the al-Taif Islamic Bank and their basic data.
The research reached several conclusions, the most important of which was that the appropriate and electronically published accounting information helps in making rational decisions for investors, as well as increasing the level of reliability of accounting information that supports the personal judgment of investors in predicting the production of their investment decisions. On the other hand, the most important recommendations represent the need to pay attention to the electronic publishing of accounting information because it helps in the rational decision-making process in light of the growth of electronic commerce