أثر اقتصاد المعرفة في نظام الإبلاغ المالي : دراسة تطبيقية في عينة من البنوك الأردنية

الملخص EN

This research dealt with one of the important contemporary subjects in accounting, it aimed at studying the impact of knowledge economy upon financial reporting system through the investigation of knowledge economy effect in some elements of financial reporting system, that is: information, accountants, information distribution channels, accounting practices, and financial reporting standards.

The research also considered the influence of knowledge economy in the system competence to fulfill the needs of information users.

We have chosen the Jordanian banks sector in order to implement the empirical phase of the study.

A questionnaire was prepared and distributed among the banks chosen as a sample.

The research is built of three main parts.

The first concentrated on knowledge economy, while the second investigated the effect of knowledge economy in financial reporting system and discussed the importance of adaptation the mentioned system for knowledge economy environment.

Finally, the third part gave pertinent details about the practical phase and the study was ended by the conclusions and recommendations.