تأثير الأزمة المالية العالمية على مستقبل موثوقية المعلومات المحاسبية لترشيد اتخاذ القرارات-من وجهة نظر الخبراء-

الملخص EN

This study aims to identify the impact of the global financial crisis on the future reliability of the accounting information to rationalize the making of decisions expert perspective.

Study samples consisted of (135) individuals, (63) of them were auditors, while (72) were accountants and financial managers working at firms listed on the Palestinian Businessmen Association in Gaza, the results showed a negative impact of the global financial crisis on the future reliability of the accounting information where the impact of the crisis affected the faithfulness of the information rate by (93.4%), and where that impact affected the check information verifiability rate by (95.4%), while the impact of the crisis on the neutrality of the information was increased by (93.8%), as well as was the impact on the comparability of information, composition (94.8%),and the consistency (93.2%).

The study recommends that the attention of the various firms should improve the efficiency and effectiveness of accounting systems, and prepare financial statement to public use, it recommends taking into account that the accounting information is consistent and valid for comparison to provide the ability to predict the future events, and serve as a basis for rationalizing decision-making, thereby the firms can fence the crises.