أثر الجاهزية البشرية لتطبيق المعيار الدولي لإعداد التقارير المالية رقم (17) "عقود التأمين" في تحسين الميزة التنافسية لشركات التأمين الأردنية

Abstract

The study aims to determine The Impact of the Human Readiness to Apply International Financial Reporting Standard number (17) "Insurance Contracts" On Improving the Competitive Advantage for Jordanian Insurance Companies. A questionnaire was developed and distributed to a randomly selected sample of employees in financial departments, internal audit departments and specialists in Jordanian insurance companies. The final sample consisted of 136 individuals. The results indicate that Jordanian insurance companies have a high level of human readiness to implement IFRS 17, and the expected impact of applying IFRS 17 on quality, pricing, cost and flexibility is high. There is a need to follow modern pricing systems to achieve justice for both the insurance company and the insurance policyholder. The study recommends conducting more studies related to the applying of IFRS 17 and preparing instruction brochures to raise awareness of the requirements for applying IFRS 17 among users of financial statements.