The impact of the quality of accounting information on the efficiency of internal control: Evidence from large Industrial Palestinian firms رسالة ماجستير

Abstract

The study dealt with the impact of the quality of accounting information on the efficiency of internal control in large-sized Palestinian industrial companies by studying the impact of the characteristics of the quality of accounting information (appropriateness, reliability, completeness, timing, understandability, verifiability, and accessibility) on the efficiency of internal control in large-sized Palestinian industrial companies, and the study population consisted of 54 large-sized industrial companies, while the study sample was 48 large-sized industrial companies distributed over the cities of (Ramallah, Nablus, Jenin, Tulkarm). The questionnaire was also used as a research tool in data collection, and accordingly, 139 questionnaires were distributed to the study sample, and 88 questionnaires were retrieved from which were analyzed statistically by SPSS version 25 to extract conclusions, where the study found a positive relationship of statistical significance between the impact of the quality of accounting information on the efficiency of internal control in large-sized Palestinian industrial

companies, while the study recommended that:

1. Focus more on the quality of accounting information and note that when accounting

information becomes of higher quality, it allows to ensure higher efficiency in internal control.

2. Disseminating information, which increases the quality of accounting information and thus

raises the efficiency of internal control.