تفاصيل الرسالة العلمية

The study aimed at identifying the effect of the quality of computerized accounting information on the financial performance of Jordanian private universities by providing this information with the appropriate characteristics, including (position, predictive ability and feedback) and reliability, including (honesty, fairness of representation, impartiality, For understanding and comparability). Follow the descriptive analytical approach in the study. The primary data were collected through a questionnaire distributed to a sample of accountants and internal auditors . The descriptive statistical methods were used in the study, and the multiple regression was used to show the effect of the quality of computerized accounting information on financial performance. One of the most important results of the study was that the computerized accounting information in the Jordanian private universities in general was of a medium degree of quality in general, providing a medium degree of reliability and high reliability, and there was an impact of the quality of computerized accounting information on financial performance. The study recommended drawing attention to the administrations of the private universities in Jordan in working to modernize and develop the electronic accounting systems in them, to produce the information in high quality and to suit the needs and requirements of work through work and make it more suitable.