The Impact of Using Electronic Accounting on Improving the Quality of Financial Statement in Insurance Companies
摘要
The objective of this study is to investigate the influence of electronic accounting on enhancing the quality of financial statements within insurance companies listed on the Amman Stock Exchange (ASE). A descriptive-analytical approach was utilized, deemed appropriate for the study’s nature. The population under consideration included 17 insurance companies listed on ASE, while the sample comprised employees from the financial departments of these firms. A questionnaire was crafted and disseminated to a cohort of 68 respondents. The researchers applied suitable statistical techniques using the SPSS software. A significant finding from the study indicates that the independent variable, which pertains to the implementation of electronic accounting, positively affects the improvement of financial statement quality—specifically in terms of relevance and reliability—collectively within the insurance companies listed on ASE, as perceived by the respondents of the study.