أثر إدارة المعرفة في تطبيق المعايير المحاسبية : دراسة تطبيقية علي البنوك التجارية الأردنية

الملخص EN

This study aimed at determining the impact of knowledge management on the application of accounting standards on Jordanian commercial banks.

To achieve this objective, a questionnaire was developed and distributed to a sample consisting of 246 respondents.

A random sample )50%( was selected from the study population.

The questionnaires were distributed to all the sample items, and 265 questionnaires were retrieved, which represents 94.6% of the study sample size.

19 were excluded because they were not valid for statistical analysis.

Thus, the number of valid questionnaires was 246 of the sample of the study, which is valid for the purposes of scientifc investigation.

The study has reached the following results: there is an impact of knowledge management on the dimensions of application of accounting standards, which explains )65.9%( of variation in the dependent variable )the dimensions of strategic performance in Jordanian commercial banks(.

The study recommends giving attention to the following: )1( the need to create an organizational culture that promotes the optimal and effective use of the dimensions of knowledge management in the organizational environment, and )2( the need to elevate these dimensions to the desired high levels in order to apply the accounting standards in Jordanian commercial banks.