Impact of Knowledge Management on Accounting Information Quality of Electronic Publishing at The Saudia Insurance Companies

Author

Mohamed Ramadan Abd El Razek Shatat

Abstract

This study aims to investigate the impact of knowledge management on the quality of accounting information in the context of electronic publishing within Saudi Arabian insurance companies. This was achieved by applying three measurement scales: a knowledge management scale, an electronic publishing scale, and an accounting information quality scale. A random sample of 263 members, including company directors, assistant directors, heads of administrative and financial departments, and accountants working in Saudi insurance companies, was surveyed. The results of the current study demonstrated a significant impact of knowledge management dimensions on the quality of accounting information in the context of electronic publishing. Consequently, the study recommends that scientific and professional bodies develop guidelines and issue proposals to ensure the regulation of electronic publishing mechanisms and guarantee the protection of accounting information published on websites, to achieve a reasonable degree of accuracy and reliability of accounting information.

Keywords: Accounting Information Quality, Electronic Publishing, Saudi Insurance Companies, Knowledge Generation, Knowledge Management, Knowledge Transfer, Knowledge Storage.

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