The Role of Integration between Supply Chains and Accounting Information Systems in Enhancing the Quality of Financial Reporting (An Exploratory Study from the Perspective of Faculty Members at the Faculty of Economics, Al-Khums, Elmergib University)

Abstract

This study aims to identify the concept and nature of accounting information systems and supply chains, analyse the relationship between supply chain integration and accounting information systems, and study the impact of this integration on the quality of financial reports. To achieve the study's objectives, the descriptive analytical method was used as it is suitable for the nature of this study, through collecting data from its primary and secondary sources. The statistical analysis program (SPSS) was used to analyse the data and test the hypotheses, The study reached a number of conclusions, the most important of which are: the existence of integration between supply chains and accounting information systems in enhancing the quality of financial reports, and the existence of effective integration between supply chains and accounting information systems in enhancing the quality of financial reports, which is manifested in improving accuracy, reducing errors, and increasing transparency and reliability. In addition, there are basic characteristics for achieving the quality of financial reports, from the point of view of the faculty members of the Faculty of Economics, A set of recommendations was presented, the most important of which are: the need to work on developing the technical infrastructure of institutions, in order to allow for effective integration between accounting information systems and supply chains, and to encourage educational institutions to introduce the concepts of integration between supply chains and accounting into the curricula in related disciplines, in addition to supporting institutions with advanced electronic systems 

that allow for the exchange of financial information in real time between different departments, in order to contribute to improving the decision-making process.