Search Results for Nassif Al-Jubouri

Abstract

This study aims to analyze the impact of digital accounting systems on the quality of accounting information in commercial banks by examining the role of these systems in enhancing the accuracy, reliability, and timeliness of financial information. With the rapid technological advancement, banks have increasingly relied on digital systems for recording and processing accounting data, raising questions about their effect on the quality of financial reporting and decision-making. The study adopts a descriptive-analytical approach to review previous literature and analyze data related to the use of digital accounting systems in commercial banks. It also relies on the inductive method to draw conclusions and recommendations based on the available data analysis. The study is expected to highlight the importance of digital transformation in improving the quality of accounting information and supporting financial and managerial decision-making in the banking sector.