Impact of accounting information quality on the of financial decision efficiency for an entities : Analytic study in Alrashid Bank employees in the Middle Euphrates

Abstract

 This study aims to examine the extent to which the adoption of accounting information quality influences the effectiveness of financial decision-making within institutions, focusing on the perspectives of a sample of 105 employees from Al-Rasheed Bank in the Middle Euphrates region. The research addresses the identification of various dimensions of accounting information quality—such as relevance, reliability, comparability, and timeliness—and measures their impact on financial decisions in a complex environment that demands accurate and transparent information. The researcher employed a descriptive-analytical approach for data collection and analysis, emphasizing advanced statistical tools such as Pearson correlation coefficient and regression analysis, using statistical software (SPSS.V.29) and (Amos.V.29). The findings revealed a significant and positive impact of accounting information quality on the effectiveness of financial decisions, highlighting the necessity of enhancing financial reporting systems in institutions.