The impact of ERP implementation on accounting disclosure in the financial reports of the United Bank for Trade and Investment
DOI:
https://doi.org/10.64943/jkc.2026.040122Keywords:
Enterprise Resource Planning - accounting disclosure - financial reporting.Abstract
This study examines the concept of ERP systems as modern information
systems that contribute to data integration and the linking of various activities within organizations, and their role in improving performance efficiency and the quality of accounting information. The study aims to measure the impact of ERP systems on the level of accounting disclosure through a field study at the United Bank for Trade and Investment. The study adopted a descriptive-analytical approach, where data was collected using a questionnaire distributed to bank employees directly involved in implementing the system. A total of (42) questionnaires were distributed, of which (33) were returned and deemed valid for statistical analysis. The data were analyzed using SPSS software, relying on descriptive and inferential statistical methods. The study concluded that there is a statistically significant positive impact of implementing ERP systems on the level of accounting disclosure, in addition to the system's role in improving the quality of accounting information, reducing errors, and enhancing transparency
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Taj Al-Ma'rifa Journal
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
-
Copyright Retention: Authors retain copyright and grant the journal right of first publication.
-
Licensing: The work is simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).
-
Third-Party Rights: This license allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Commercial use of the work is not permitted without explicit permission.
-
Self-Archiving: Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) subsequent to publication, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
