INVESTIGATING THE IMPACT OF ACCOUNTING INFORMATION SYSTEM RELIABILITY ON FINANCIAL REPORT QUALITY OF THE LIBYAN COMMERCIAL BANKS
Mohammed Ali Hussain IL Shatshat; Sohail Ahmed
Abstract: The purpose of this study is to demonstrate the impact of the reliability of accounting information in accordance with adopting of governance to the quality of financial reports issued by the Libyan commercial banks, where a population of 16 banks has been selected. The analytical descriptive approach was used, with two variables measuring the reliability of the accounting information systems (the independent variable) and quality of financial reports (the dependent variable) through a questionnaire that was distributed to senior management employees, on which (128) questionnaire were distributed, and received (122), which were valid for analysis. Statistical methods were used to analyze data and test hypotheses such as (arithmetic averages, standard deviations, simple and multiple linear regression analysis and path analysis), relying on SPSS and AMOS software. The study findings showed that there is a statistically significant impact on the reliability of accounting information systems on quality of financial reporting for Libyan commercial banks. This study was limited to the Libyan commercial banks; the Libyan Islamic banks are not limited to this research. The result of this study provides an evidence of the reliability of the accounting information systems impact on improving the quality of financial reports in the Libyan commercial banks.
[ FULL TEXT PDF 1-6 ] DOI: 10.30566/ijo-bs/2019.2112
THE CORRELATES OF THE AWARENESS OF CORPORATE SOCIAL RESPONSIBILITY’S (CSR) DIMENSIONS AND ORGANIZATIONAL PERFORMANCE OF SMALL AND MEDIUM SIZED ENTERPRISES (SMES) IN SANA’A-YEMEN
Hani Abdulhafedh Thabit Yahya; Akeem Soladoye Bakare
Abstract: This is a preliminary study on the relationship between the awareness of corporate social responsibility dimensions on organizational performance of small and medium sized enterprises (SMEs) in Sana’a Yemen. This paper particularly focuses on two dimensions of CSR- Economic and Philanthropy. The effects of CSR on the growth and maintenance of SMEs has made CSR an important element in businesses. Using quantitative research method, data was collected via questionnaires from 30 Entrepreneurs as respondents. Statistical Package for the Social Science (SPSS) was used for the analysis of the data collected. The reliability Cronbach’s coefficient of the instruments alpha Cronbach’s value of 7.0 was met for the two CSR dimensions tested in the hypothesis in which internal consistency coefficients indicates an acceptable reliability. Regression analysis findings show that there is no significant relationship between economic and philanthropic dimensions of social responsibility and organizational performance. This implies that the two dimensions of CSR are not the predictors of the organizational performance of the small and medium size enterprises in Sana’a-Yemen.
[ FULL TEXT PDF 1-9 ] DOI: 10.30566/ijo-bs/2019.2111