文章基本信息

标题：The Impact of the Quality of Accounting Information on the Decisions of Entrepreneurs in Saudi Arabia
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作者：Bashaier Ahmad Aleisa ; Bashir Tijjani
期刊名称：Journal of Entrepreneurship Education
印刷版ISSN：1098-8394
出版年度：2020
卷号：23
期号：2
页码：1-12
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This research work examines the impact of the quality of accounting information on the decisions of entrepreneurs in the Eastern Province of Saudi Arabia. The focus is on how the internal decisions made in these enterprises are affected by accounting information which is characterised by high quality (relevance, reliability, comparability and consistency). The study used a questionnaire instrument, which targeted the managers of the SMEs across four Chambers in the Eastern Province. Pearson’s correlation coefficient was employed to provide a picture of the relationship between the variables. It was followed by multiple regression analysis to determine the direction and significance of the relationship between the variables and to test the hypotheses. The findings reveal a statistically significant positive impact of relevance, comparability and consistency of accounting information on decisions made by entrepreneurs in the Eastern Province. In addition, a statistically insignificant relationship was found in relation to the impact of reliability of accounting information on entrepreneurs’ decisions. The Saudi Organization for Certified Public Accountants should educate entrepreneurs on why the quality of accounting information is essential to their decisions. It should also ensure that every accountant in these enterprises is registered in its database and meets the acceptable conditions for practicing the accounting profession.
关键词：Entrepreneurs;Small and Medium Enterprises;Quality of Accounting Information;Decision-making and Saudi Vision 2030.