The impact of using smartphone applications on improving the quality of electronic disclosure of financial reports:An applied study on faculty members in the Accounting Department at the Faculties of Economics in Zawiya and Ajilat - Zawiya University
DOI:
https://doi.org/10.64943/ajhas.2026.0202981Keywords:
Smartphone Applications, Electronic Disclosure, Information Reliability, Information Accuracy, Information Validity, Financial ReportingAbstract
This study aimed to examine the impact of using accounting smartphone applications on improving the quality of electronic financial disclosure of financial reports, focusing on the dimensions of disclosure quality represented by information reliability, information accuracy, and information validity. To achieve the study’s objectives, a descriptive-analytical approach was employed, using a questionnaire as the primary data collection tool. The questionnaire was distributed to a sample of accounting faculty members at the Faculties of Economics at the University of Zawiya (Zawiya and Ajaylat campuses), yielding (77) valid responses for statistical analysis. The Statistical Package for the Social Sciences (SPSS) was used to compute arithmetic means, standard deviations, Cronbach's alpha reliability coefficients, and simple linear regression tests to test the study hypotheses. The results revealed a statistically significant, strong positive impact of accounting smartphone application usage on the overall quality of electronic financial disclosure, with the independent variable explaining (61.600%) of the variance in disclosure quality. Furthermore, a significant effect was found across all three dimensions of disclosure quality (reliability, accuracy, and validity), highlighting the importance of real-time recording and digital processing in enhancing the efficiency of financial statements. Meanwhile, the results indicated a degree of reservation among respondents regarding security and cybersecurity aspects of these applications. In light of these findings, the study offered several recommendations, most notably the need to expand the adoption of smart accounting infrastructure and applications, update academic curricula to integrate modern financial technologies, and strengthen protection and cybersecurity standards to safeguard the confidentiality of financial data.
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