Availability of Controls for the Applications of Electronic Accounting Information Systems and their Impact on the Quality of Earnings

Authors

  • د. مفيد الشيخ على
  • أ. محمد رجب بدر

Keywords:

Controls, Applications of Electronic Accounting Information Systems, Quality of Earnings

Abstract

The aim of this study is to find out the availability of controls on

the applications of electronic accounting information systems and its

impact on the quality of earnings in the Palestinian banks. To achieve

the objectives of this study, a stratified random sample of managers

and department heads according to the company and the geographical

location was selected. The descriptive analytical approach was used, and

the number of respondents was 20. The independent variable (controls

on the applications of accounting information systems) was obtained by

using the survey and the published financial reports. Statistical methods

were used to analyze the data. The study found that the applications of

electronic accounting information systems in its three stages are different

and with high levels, and the banks have a high quality of earnings. There

is a positive correlation between the application of controls in the stage

of data processing and the quality of earnings, but there is no correlation

between the applications of controls in the input and output stages in the

quality of earnings in the Palestinian banks

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Published

2017-05-20

How to Cite

الشيخ على د. م., & بدر أ. م. ر. (2017). Availability of Controls for the Applications of Electronic Accounting Information Systems and their Impact on the Quality of Earnings. Al-Quds Open University for Administrative & Economic Research & Studies, 1(2). Retrieved from https://journals.qou.edu/index.php/eqtsadia/article/view/346

Issue

Vol. 1 No. 2 (2015): المجلد الأول،ع(2)،شعبان1436هـ/حزيران2015م

Section

الأبحاث

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