The Impact of the Quality of Accounting Information Systems on the Quality of Accounting Information in the Municipalities of the West Bank رسالة ماجستير

Abstract

The quality of accounting information systems and the quality of accounting information is an important context to explore for municipalities. This study aimed to investigate the impact of the quality of AIS on the QAI. The population consists of all employees of the financial departments in the municipalities of the West Bank governorates, including consists of 120 employees in 2024, with a sample of 98 employees. The study contains five domains of the quality of AIS, including Alignment of AIS, Integration into AIS, Flexibility of AIS, IT Infrastructure of AIS, and Security and Protection, using regression analysis separately for each domain to explore its impact on the QAI, and another test including all domains for exploring the main effect of quality AIS on the QAI. The results showed that the alignment of AIS has a positive impact on QAI, and showed that Security & Protection has a positive statistically significant impact on the QAI, but integration, flexibility, and IT infrastructure of AIS did not show a statistically significant impact on the QAI. In addition, when the study used all aspects, the results provided a strong positive effect of the quality of AIS, including (alignment, integration, flexibility, IT infrastructure, and security and protection) on QAI. That means that municipalities need to enhance the quality of AIS every time, and when all elements of AIS quality exist in any entity, there will be a positive enhancement of the QAI. Therefore, the recommended importance of enhancing AIS alignment is to be aligned strategically with organizational goals and operational needs to improve the QAI. Additionally, improve security measures by implementing robust security protocols, such as encryption and secure access controls, to enhance data reliability and prevent breaches.