{"id":3410,"date":"2020-10-19T06:59:05","date_gmt":"2020-10-19T04:59:05","guid":{"rendered":"https:\/\/www.arado.org\/MNGNews\/?p=3410"},"modified":"2020-10-22T06:59:57","modified_gmt":"2020-10-22T04:59:57","slug":"the-impact-of-the-systrusts-framework-as-an-internal-control-of-ais-process-upon-business-performance-via-the-mediating-role-of-financial-quality-reporting-an-integrated-model","status":"publish","type":"post","link":"https:\/\/www.arado.org\/MNGNews\/?p=3410","title":{"rendered":"The Impact Of The Systrust’s Framework As An Internal Control Of AIS Process Upon Business Performance Via The Mediating Role Of Financial Quality Reporting: An Integrated Model"},"content":{"rendered":"\n

Abstract:<\/strong><\/p>\n\n\n\n

This study aims to examine\nand validate the impact of the implementation of SysTrust’s framework\n(principles and criteria) as an internal control method for assuring\nreliability of   Accounting Information\nSystem on the business performance via the mediating role of the quality of\nfinancial reporting among Jordanian public listed companies Based upon the\nliterature review and contingency theory, an integrated conceptual framework\nwas developed to guide this study. The study’s conceptual framework consists of\nthree major constructs: The SysTrust’s service framework (availability, security, integrity processing,\nconfidentiality, and privacy), the business performance (financial and non-financial\nindicators) and the quality of financial reporting.\nDescriptive correlational survey design \napproach is used in this study used as it sought to describe and\nestablish the relationships among the study variables and it employs\nquantitative method to test the hypotheses first, and then to answer the\nresearch questions. Data were collected through self \u2013administrated\nquestionnaire with 239 respondents. Several statistical techniques were used to analyse the collected data.\nThe model fitness and the constructs\u2019 validity and\nreliability were tested, followed by the validation of the conceptual model and\nresearch hypotheses.<\/p>\n\n\n\n

 The findings of the study supports the proposition that availability of SysTrust requirements\nas internal method for assuring the reliability of AIS is positively linked to\nbusiness performance via the mediating role of the quality of financial\nreporting. Therefore, a better understanding of the influence of SysTrust\nprinciples upon business performance and quality of financial reporting should\nbe viewed as whole rather than isolated fragments.\nThe magnitude and significance of the loading estimate indicate that all of\nthese five principles of SysTrust are relevant in predicating business\nperformance and quality financial reporting.<\/p>\n\n\n\n

Thus, this study and its findings have number of contributions and managerial implications. In terms of theoretical contributions, this study has extended the reliability of AIS literature by providing the following: First, it\u00a0 explained the unexplored relationship among the reliability of AIS, the quality of financial reporting using the IASB’s framework fundamental qualitative characteristics and business performance indicators (financial and non-financial). Second, testing the impact of the role of the quality of financial reporting as a mediating factor between the reliability of AIS and business performance measures (financial and non-financial) considered another contribution for the current study Furthermore, the SysTrust’s framework implementation as an internal control system for assuring the reliability of AIS could be considered as the critical intangible resources for any business organization seeks for a reliable and effective accounting system in the long run. In this study, financial reporting quality justified as the mediator from contingency theory perspective where good quality and effective of information system is an integral component of a strong internal control system.<\/p>\n\n\n\n

\u0623\u062d\u0645\u062f \u0647\u0627\u0646\u064a \u062d\u0627\u0645\u062f \u0627\u0644\u0636\u0645\u0648\u0631 <\/h2>\n\n\n\n

Brunel University – 2018<\/p>\n","protected":false},"excerpt":{"rendered":"

Abstract: This study aims to examine and validate the impact of the implementation of SysTrust’s framework (principles and criteria) as an internal control method for assuring reliability of   Accounting Information System on the business performance via the mediating role of the quality of financial reporting among Jordanian public listed companies Based upon the literature review …<\/p>\n

The Impact Of The Systrust’s Framework As An Internal Control Of AIS Process Upon Business Performance Via The Mediating Role Of Financial Quality Reporting: An Integrated Model<\/span> \u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u0632\u064a\u062f »<\/a><\/p>\n","protected":false},"author":2,"featured_media":1474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=\/wp\/v2\/posts\/3410"}],"collection":[{"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3410"}],"version-history":[{"count":2,"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=\/wp\/v2\/posts\/3410\/revisions"}],"predecessor-version":[{"id":3412,"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=\/wp\/v2\/posts\/3410\/revisions\/3412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=\/wp\/v2\/media\/1474"}],"wp:attachment":[{"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arado.org\/MNGNews\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}