The Impact of Financial Control Procedures and Methods of their Application on The Quality of the Accounting Information Systems in The Public Sector of the Kingdom of Saudi Arabia

Abstract

‏The quality of accounting information system is considered as an important factor for economy development as it help in making decisions and in setting future plans. The regulator bodies in Saudi Arabia have developed numbers of rules, regulations and instructions in order to guarantee the authenticity of the accounting information. One of the latest regulation is the financial control regulations, which includes a set of procedures and methods of applying them in order to achieve the goals.
‏Therefore, the main aim of this study is to measure the impact of financial control procedures and their method of implication on the quality of accounting information system. In addition, the study examines the indirect relationship between financial control procedures and quality of accounting information system through financial control methods. The analytical descriptive approach has been used to analyze data and to reach results, and the questionnaire was adopted as a study tool, distributed through social media, emails and 101 questionnaires valid for analysis were used to test hypotheses.
‏The study found that there is a positive significance effect of the financial control procedures and their methods on the quality of accounting information system. The study also found indirect relationship between the financial control procedures and quality of accounting information system through financial control methods. The study recommended the importance of evaluating the financial control procedures regularly in order to ensure the achievement of the objectives.