Accounting Information System Efficiency and Financial Reporting Quality: Evidence from Public-Sector Accountants in Kirkuk
Abstrak
This study aims to explain the critical role of accounting information system efficiency in the overall quality of financial reporting, specifically through field research involving accountants working in the public sector in Kirkuk. Utilizing a descriptive analytical model, the study comprehensively explores existing conditions while examining the complex interrelationships between key variables. The target population comprises the total number of accountants employed across various government organizations in Kirkuk, ensuring a sufficiently comprehensive sample for the study. To achieve an accurate representation of the target population, a sample of 120 accountants was selected using simple random sampling. Data were collected through questionnaires completed directly by participants and analyzed statistically using SPSS version 28. The results indicate that all dimensions of accounting information system efficiency exert a positive and statistically significant influence on financial reporting quality, although the magnitude of this influence varies by dimension. The most influential dimension is the quality of information, and the top management support dimension shows the smallest influence, but its influence is statistically significant. Based on these findings, the study recommends enhancing overall accounting information system efficiency by adopting a continuous improvement plan to address existing gaps, particularly regarding system application and integration.
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Penulis
Hak Cipta (c) 2026 Ashraf Amer Abdel Khaleq
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