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Impact of knowledge management on accounting information quality in light of electronic publishing at the Jordanian insurance companies

Author

Listed:
  • Ashraf Alrjoub
  • Ashraf Bataineh
  • Ibrahem Al Bataineh

Abstract

This study aims to reveal the impact of knowledge management (KM) on the accounting information quality in light of electronic publishing at the Jordanian insurance companies, by implementing three scales: one for KM; one for electronic publishing; and another one for the accounting information quality on a random sample that includes 263 members of company managers, assistant managers, heads of administrative and financial departments, and accountants working at Jordanian insurance companies. Results of the current study showed an impact of the KM dimensions on the accounting information quality, in light of electronic publishing. Therefore, the study recommended scientific and professional bodies the need to develop guidelines and issue proposals to ensure organising the electronic publishing mechanism, and guaranteeing the protection of accounting information published through websites, in order to achieve a reasonable degree of validity and reliability of accounting information.

Suggested Citation

  • Ashraf Alrjoub & Ashraf Bataineh & Ibrahem Al Bataineh, 2023. "Impact of knowledge management on accounting information quality in light of electronic publishing at the Jordanian insurance companies," International Journal of Process Management and Benchmarking, Inderscience Enterprises Ltd, vol. 14(3), pages 356-377.
    • Handle: RePEc:ids:ijpmbe:v:14:y:2023:i:3:p:356-377
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