The main purpose of this study is to investigate the role of the quality of accounting information in improving the effectiveness of pre-financial crisis management. The importance of accounting information stems from reducing the state of uncertainty and increasing the level of confidence of the decision-maker, especially during critical times such as financial crises. Therefore, by understanding this role in managing financial crises, Palestinian government universities can effectively detect early signs of the financial crisis, which in turn enhances their ability to prepare for and prevent the financial crisis. In fact, this contributes to supporting the ability of these universities to create and follow a proactive strategy in facing and limiting financial crises, in which the quality of accounting information performs a crucial role. The study used the descriptive analytical method and the quantitative approach, where the manual questionnaire was adopted as a tool for data collection. The population of the study is represented by the employees of the accounting and financial departments at Al-Aqsa University, which are 40 employees, and they all constituted the sample of the study. The study relied on the to analyze data and test hypotheses. The findings revealed a statistically significant impact of the quality of accounting information in achieving the effectiveness of pre-financial crisis management. Accordingly, the study recommended the necessity of availability and reliance on high quality accounting information for its critical and vital role in detecting early signs of the financial crisis and improving preparedness and prevention capabilities. Future research is recommended to focus on exploring the mediating and moderating factors that affect the relationship between the quality of accounting information and pre-financial crisis management.
Crises and disasters often motivate the adoption of efficient and effective information systems (IS) that are capable of supporting the organizations in the face of future crises. Though previous studies have recognized the role of IS in crisis management, there is a lack of a comprehensive IS model that can measure the effectiveness of crisis management. The absence of an integrated empirical model that could regulate the association between the success of the information system and crisis management also warrants further consideration. This paper aims to offer a comprehensive and integrated framework for the relationship between information systems and crisis management. The theoretical lens of this paper is based upon DeLone and McLean’s IS Success Model which includes four interrelated dimensions: systems quality; information quality; service quality; use and user satisfaction. The effectiveness of crisis management at different stages, namely pre-crisis management, crisis management, and post-crisis management, was adopted from Mitroff’s model. A qualitative methodology was employed, incorporating a comprehensive search and review of articles obtained from scientific search engines, including Google Scientific, EBSCO, and Emerald. The outcome from this concept paper sheds light onto IS and crisis management research areas by formulating a comprehensive IS measurement model for crisis management. The formulated framework is beneficial for the future empirical work in the area of crisis management. It also presents a proposal for possible experimental paths between the variables of that framework to facilitate enhanced understanding via accurate measurement.
The primary purpose of this research is to explore the value of quality dimensions of accounting information systems (AIS) success, as represented by system quality (SQ), information quality (IQ) and service quality (SVQ), on the effectiveness of management during financial crises. This paper highlights the mediation role of system usage (SU) in those associations in the context of a government ministry. Descriptive analytical and quantitative approaches were adopted, using a questionnaire as the data collection instrument and selecting employees of the Palestinian Ministry of Finance as a population sample for the research. A total of 141 questionnaires were distributed, of which 105 were valid for statistical analysis. In the data analysis, the partial least squares (PLS) and structural equation modelling (SEM) techniques were adopted using SmartPLS software. The results indicate a direct significant effect between SQ, IQ, SVQ, and managing during financial crises in the research context. The mediation of SU in the influence between IQ, SQ, and managing during financial crises in the governmental context is clear. Conversely, this mediation was not demonstrated in the effect of SVQ. The research emphasizes the necessity of adopting high-quality AIS in terms of SQ, IQ and SVQ because of their critical role in enhancing management effectiveness during a financial crisis. The advancement and wider employment of AIS that have high-quality characteristics can improve management tasks during a financial crisis, increasing the ability to contain the crisis and reduce its broader repercussions.
The research’s purpose is to analyze the direct and indirect effects on financial crisis management in light of the accounting information system’s success in the local government context. The study adopted the positivist paradigm, a deductive quantitative approach, and a descriptive-analytical nature. Data were collected through the questionnaire, and the local authorities in Palestine represented the study population. The sample focused on the accounting and finance departments, and the analysis unit was based on the accounting information systems users. The study employed the techniques of Smart-PLS software in analyzing the data. The originality and novelty of the study mainly stem from the development of its own theory and model based on the fact that financial crisis management depends on accounting information systems. Establishing a model that clarifies accounting information system’s success–financial crisis management relationships, allowed examining that theory and relationships empirically. Empirical results and evidence prove the theory’s validity and the high reliability of its tested empirical model. The outcomes revealed the significant direct influence of the accounting information system’s success, with its dimensions system quality, information quality, service quality, system use, and user satisfaction, on the financial crisis management. In addition to the significant indirect influences of system quality and information quality on financial crisis management through the mediation of system use and user satisfaction. On the other hand, the system use and user satisfaction did not perform a mediating role in the influences between service quality and financial crisis management.
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