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|Title||The Effect of Reliability of Electronic Accounting Information Systems on Banking Performance Indicators. "Empirical Study on Local Banks in Palestine"|
|Title in Arabic||أثر موثوقية نظم المعلومات المحاسبية الأَلكترونية على مؤشرات الأداء المصرفي " دراسة تطبيقية على المصارف المحلية العاملة في فلسطين "|
This study aims to measure the principles of reliability of electronic accounting systems, and to analyze the financial, operational, and stock performance indicators. The study also aims to identify the extent to which these principles affect the performance indicators of local banks operating in Palestine. In order to achieve these aims, the researcher conducted a study on local banks operating in Palestine and licensed by the Palestinian Monetary Authority. The researcher depended on two main resources to collect information. The secondary resources that used to write the theoretical framework and the primary resources that used to study the analytical and practical aspects of the research. The researcher used a questionnaire to measure the extent of applying the five principles of reliability in the local banks, and considering them as inputs to link them with performance indicators of banks. Moreover, the researcher used the annual financial reports published in 2015 and listed in Palestine Exchange (PEX) to measure the performance of banks, by using three indicators (financial, operational, and stock performance). The study concluded several results. The most important of which was the observed commitment of the Palestinian banks listed on Palestine Exchange (PEX) to apply the principles of reliability of the electronic accounting information systems. These banks also fulfilled the requirements of the five reliability principles of the accounting information systems set by the American Institute and the Canadian Institute of Certified Public Accountants. The study recommended that the management of Palestinian banks should strengthen the application of principles of reliability because they have a significant impact on the results of their annual operations. In this regard, the study believes that PEX should make it obligatory on the companies that list their shares on the PEX to apply the principles of reliability of electronic accounting information systems. Within this context, appropriate solutions and alternatives should be set to keep the Palestinian banks system ready to operate under any special circumstances in the Gaza Strip, including the major militant events.
|Publisher||الجامعة الإسلامية - غزة|
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