أثر تطبيق آليات الحوكمة في تحسين جودة المعلومات المحاسبية في المصارف العاملة في الأردن من وجهة نظر العاملين

الملخص EN

The study aimed to clarify the impact of applying the governance mechanisms on improvement quality of accounting information in banks operating in Jordan by applied a questionnaire to a sample of 316 workers in the Jordanian banks, and it reached the below results: (first): The percentage of applying governance mechanisms.

and The percentage of applying The level of accounting information quality in banks operating in Jordan was good.

(second): The effect of applying governance mechanisms on quality of accounting information is positive and has a statistically indication, which indicates an increase and an improvement in the level of the accounting information quality due to the impact of applying governance mechanisms, and all that is from the point of view of employees in the study sample banks.

(fifth): There is an effect of the interaction of educational qualification and experience of the workers in improving the quality of accounting information.

And the higher the educational qualification and experience of the employees, the greater is the accounting information quality will be better.

And The study presented of proposals, and the most important one is have an integrated framework for institutional governance that will contribute in spreading the culture of governance and its implementation in the banks, and emphasizing the importance of working to increase the level of the accounting information issued, a the high quality that contributes in strengthening the status of the institution and encouraging investments in it.