أثر مخاطر تكنولوجيا المعلومات في الخصائص النوعية الأساسية للمعلومات المحاسبية في البنوك التجارية الأردنية

Abstract

The study aimed to identify the impact of information technology risks with their combined dimensions (human risks, technical risks, physical risks, operational risks, natural risks) on the fundamentalqualitative characteristics of accounting information with their combined dimensions (relevance, faithful representation) at Jordanian commercial banks. The study sample included all There are (12) Jordanian commercial banks. To achieve the objectives of the study, the researcher designed a questionnaire and distributed it to financial managers, directors of audit and internal control committees, and information technology departments. (168) questionnaires were distributed, and (151) questionnaires were retrieved, of which (138) were suitable for analysis with a penny (82.1%). After collecting and analyzing data and testing hypotheses, the study concluded with several results, the most important of which is: There is a statistically significant effect of information technology risks on the fundamentalqualitative characteristics of accounting information (relevance and faithful representation) in Jordanian commercial banks. The study presented a number of recommendations, including: Jordanian commercial banks should take more Preventive, security and supervisory measures to keep pace with the rapid developments of information technology to reduce their risks, and Jordanian commercial banks conduct continuous assessments of the efficiency of the infrastructure, which contributes to enhancing the banks’ ability to provide their services better and more efficiently, and reducing the level of operational risks and controlling them if they occur, and this It is reflected in the bank's performance in general.