تحسين جودة التقارير المالية باستخدام نموذج بطاقة الأداء المتوازن المعززة بتكنولوجيا المعلومات (IT-BSC)‎ : دراسة تجريبية في العراق

الملخص EN

The research aims to test the impact of the integrated model between the Information Technology and Balanced Scorecard (IT-BSC) in improving the quality of financial reports, The dimensions of the model were determined (IT-BSC) Represented The dimension (Financial, customers, internal processes, learning and growth, information technology).

The quality financial reporting has been measured.

The quality of financial reports has been measured through (Accounting conservatism and profit quality), These two variables were combined into one equation to obtain the quality of financial reports based on a study (Al-Najjar, 2016).

The results showed a negative correlation between the IT-BSC model and the quality of the financial reports.

There is a significant negative impact of the IT-BSC on the quality of the financial reports during the study period (2010-2015), for a sample of Iraqi banks.

Indicating that the disclosure of the IT-BSC as it stands will not improve the quality of financial reports of external users.

This may be because most of the model measures are based on accruals, while the quality of the financial reports has focused on the quality of those accruals.