Title: Impact of knowledge management on accounting information quality in light of electronic publishing at the Jordanian insurance companies

Authors: Ashraf Alrjoub; Ashraf Bataineh; Ibrahem Al Bataineh

Addresses: Department of Financial and Administrative Sciences, Irbid University College, Al-Balqa Applied University, Jordan ' Department of Financial and Administrative Sciences, Irbid University College, Al-Balqa Applied University, Jordan ' Department of Economics of Finance and Business, Business College, Al Al-Bayt University, Jordan

Abstract: This study aims to reveal the impact of knowledge management (KM) on the accounting information quality in light of electronic publishing at the Jordanian insurance companies, by implementing three scales: one for KM; one for electronic publishing; and another one for the accounting information quality on a random sample that includes 263 members of company managers, assistant managers, heads of administrative and financial departments, and accountants working at Jordanian insurance companies. Results of the current study showed an impact of the KM dimensions on the accounting information quality, in light of electronic publishing. Therefore, the study recommended scientific and professional bodies the need to develop guidelines and issue proposals to ensure organising the electronic publishing mechanism, and guaranteeing the protection of accounting information published through websites, in order to achieve a reasonable degree of validity and reliability of accounting information.

Keywords: accounting information quality; electronic publishing; Jordanian insurance companies; knowledge generation; knowledge management; KM; knowledge transfer; store knowledge.

DOI: 10.1504/IJPMB.2023.131258

International Journal of Process Management and Benchmarking, 2023 Vol.14 No.3, pp.356 - 377

Received: 08 Nov 2021
Accepted: 16 Dec 2021
Published online: 02 Jun 2023 *

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