THE ROLE OF ENVIRONMENTAL INFORMATION SYSTEMS IN ENHANCING THE QUALITY OF FINANCIAL REPORTS AN APPLIED STUDY

Document Type : Review Article

Authors

1 Faculty of Commerce, Ain Shams University

2 Institute of Environmental Studies and Research، Ain Shams University

Abstract

This study tackles with development of the accounting performance by providing and preparing financial statements in a way that fulfills the requirements of current stage, focusing on the role of environmental informatics and promotion of the accounting processing  as well as processing data and information.

Financial statements are critically important for their users at decision، making of institutions.
The commitment to transparency through taking specific procedures and rules leads to the increase of quality level concerning financial statements that could be achieved through environmental informatics.

The study concludes to the following:
v Proving validity of the main hypothesis that states a significant statistical relationship exists between efficacy of the environmental informatics and quality of financial statements.
v Proving validity of the second main hypothesis that shows a significant statistical impact between efficacy of the environmental information systems and quality of financial statements.
From those two major hypotheses, the following minor hypotheses are derived:
-       The First Hypothesis: There is a significant statistical impact of the effective system of environmental information on quality of financial statements.
-       The Second Hypothesis: There is a significant statistical impact between requirements of quality in financial statements and quality in financial statements.
 

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