Impact of the qualitative characteristics of accounting information in the quality of electronic banking services: A field study in banks operating in Yemen

Abstract

The study aimed to measure the impact of the qualitative characteristics of accounting information through its dimensions (relevance, reliability, understandability, timeliness, verifiability, and comparability) on the quality of private electronic banking services in banks operating in Yemen. Reliance on the questionnaire as a tool for data collection, and the study population included (19) banks operating in Yemen, from which a sample was taken represented by (13) banks, in the main centers located in the capital Sana’a and the interim capital Aden, represented by the financial administration and departments related to electronic banking services In those banks, which included (200) employees, and the study used the descriptive analytical approach to achieve the objectives of the study and test its hypotheses.; The statistical package for social sciences (SPSS) program was used to analyze the data.. The study concluded with a number of results, including There is a statistically significant positive effect of the qualitative characteristics of accounting information represented by (relevance, reliability, understandability, timeliness, verifiability, and comparability) on the quality of electronic banking services in banks operating in Yemen. In the light of the results reached, the study recommended the adoption of procedures that may help banks operating in Yemen in achieving the quality of electronic banking services. Among those procedures is the need to provide (appropriateness, reliability, understandability, timeliness, verifiability, and comparability) in the information produced by the information system in order to assist those in charge of managing electronic banking services.