دور الشمول المالي في تعزيز جودة الافصاح المحاسبي الالكتروني دراسة تطبيقية The Role of Financial Inclusion to Enhancing Quality of Electronic Accounting Disclosure – An Applied Study

السراج, محمد فكري (2022) دور الشمول المالي في تعزيز جودة الافصاح المحاسبي الالكتروني دراسة تطبيقية The Role of Financial Inclusion to Enhancing Quality of Electronic Accounting Disclosure – An Applied Study. Masters thesis, جامعة الاقصى.

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Abstract

The study aimed to identify the role of financial inclusion in enhancing the quality of electronic accounting disclosure by applying to Bank of Palestine in the southern governorates. To achieve the goal of the study, the descriptive analytical method was used, where the study population was represented by (220) male and female employees in all branches of Bank of Palestine in the southern governorates. The researcher used the simple random sampling method, and therefore the study sample amounted to (141) male and female employees, Where questionnaires were distributed to the study sample and (113) questionnaires were retrieved with a recovery rate of (80.14%), and the SPSS program was used to analyze the data. The study showed a set of results, the most important of which are: The existence of a positive role for financial inclusion in enhancing the quality of electronic accounting disclosure in Bank of Palestine, And the existence of a positive role for access to financial services in enhancing the quality of electronic accounting disclosure in Bank of Palestine, In addition to the positive role of using financial services in enhancing the quality of electronic accounting disclosure in Bank of Palestine, Finally, there is a positive role for the quality of financial services in enhancing the quality of electronic accounting disclosure in Bank of Palestine. The study recommended a set of recommendations, the most important of which are: the adoption of financial technology in improving the level of financial inclusion, and the continuous updating of smart phone applications and urging customers to use them in providing financial services, because of their wide role in the spread of financial services, and the ease of access to them, In addition to the necessity of adopting indicators that reflect the depth of the bank’s financial inclusion, such as quality and service satisfaction in evaluating financial inclusion, as well as indicators of access and use, on a regular basis, and consolidating the culture of corporate governance in banks by emphasizing the electronic disclosure of many financial and non-financial indicators. Keywords: Financial Inclusion, Electronic Accounting Disclosure.

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