Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


The Influence of Accounting Information Quality on the Decisions of Financial Statement Users in Jordanian Industrial Corporations

Author(s): Faris Irshaid Al karabsheh, Mhamoud Abedalfattah Alwashah, Reyad Abdullah A. Al weshah, Mohammad Z AlQudah

The influence of the quality accounting information on the decisions of financial statement users in Jordanian industrial corporations is examined in this research paper. The survey method is used by industrial enterprises to contribute to the ASE. In order to determine the quality of accounting information and its influence on the judgments of users of financial statements in industrial firms listed on the ASE, the study used a Descriptive and Inferential method. This method is based on identifying the problem's circumstances, components, and dimensions, describing relationships, analyzing data, measuring, and interpreting it, and arriving at an accurate description of the phenomenon or problem in a holistic manner that helps to generalize the facts or knowledge that have been drawn. The findings show that there is no statistically significant relationship between accounting information quality and financial statement users in decision-making in ASE-listed industrial businesses. The quality of accounting information provided by the accounting system and its integrity and dependability in choices made by users of financial statements in industrial businesses listed on the ASE have no statistically significant influence.

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