The impact of the use of digital accounting systems on the quality of financial reports in Jordanian industrial companies

Zeyad Almatarneh ()

Asian Development Policy Review, 2025, vol. 13, issue 4, 543-555

Abstract: The purpose of this study is to explore the impact of the use of digital accounting systems (DAS) on the quality of financial reports (QFR) in Jordanian industrial companies. This study employs a quantitative research design to examine the impact of using DAS on the QFR, involving approximately 35 companies. The electronic distribution of 250 questionnaires resulted in collecting 212 valid responses for analysis, yielding a response rate of 84.8%, which supports the reliability of the research findings. The research showed that the comparability and accuracy of the companies’ financial reports were significantly enhanced by the use of DAS. Although the influence on relevance and reliability was weaker in magnitude, the statistical significance emphasizes the importance of digital systems in improving multiple aspects of QFR. Digital systems also provide uniform formatting, consistency, and precision in financial data, which are crucial for analysis over different periods and entities. Additionally, the influence of DAS on reliability, while moderate, was still significant. This suggests that, although digital systems contribute positively to the trustworthiness and consistency of financial information, other factors such as data governance, system security, and human oversight may also influence this relationship.

Keywords: Accuracy; Comparability; Digital accounting systems; Jordanian industrial companies; Quality of financial reports; Relevance; Reliability. (search for similar items in EconPapers)
Date: 2025
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