The quality of accounting information and its impact on the financial stumbling in industrial companies in the northern region and accounting information systems a moderating variable

Abstract

The study aimed to clarify the quality of accounting information and its impact on the financial stumbling in industrial companies in the northern region, and the impact of accounting information systems in modifying the relationship between them. To achieve the objectives of the study, the researchers used the descriptive analytical method. The study population consisted of financial managers working and accountants in the accounting departments of industrial companies in the northern region, which number 157 industrial companies, according to the website of the Industrial Cities Corporation (2021), in addition to the external auditors. And the study sample consisted of (152) individuals from the study community, and after conducting the statistical analysis, the results showed that the level of the basic characteristics of accounting information in industrial companies in the northern region came to an average, and that there is a statistically significant impact at the significance level (α≤0.05) for the impact of information systems Accounting on the relationship between quality of accounting information and the financial stumbling in industrial companies in the northern region.