جودة المعلومات المحاسبية وأثرها في تحسين الأداء المالي

Abstract

This study dealt with the accounting information quality system and its impact on improving financial performance. This study aimed to identify the basic elements of the quality of accounting information and the availability of this information in the practical environment. Diagnosing aspects of strength and weakness in order to devise means of treatment and suggest solutions and requirements to address deficiencies and weaknesses. The study problem was represented in the question related to the effect of the quality of accounting information on improving the quality of financial performance in Sudanese institutions. The study included a sample consisting of (10) banks، and to collect the necessary data a questionnaire was designed and distributed to the study sample individuals in the public administrations of these banks. (120) questionnaires were distributed، from which the research and analysis (118) were based. That is، 96% of the distributed questionnaires. The results of the study showed that there is a statistically significant relationship between the quality of accounting information and the internal factors affecting improving the financial performance of Sudanese financial institutions. And the existence of a statistically significant relationship between the quality of accounting information and the external factors affecting improving the financial performance of the Sudanese financial institutions. The study also presented a set of recommendations to improve financial performance.