Creative Accounting Methods and Their Impact on the Quality of Accounting Information in Al Rajhi Bank of KSA Country

Abstract

The main purpose of this study was creative accounting methods and their impact on the quality of accounting information. The method of this study was Descriptive – survey. The statistical population of this study was Al Rajhi Bank employees in KSA country that their number is 9400 persons. The sample size was estimated using Cochran formulate as 369 persons and they were selected by random cluster sampling. The tool to collect data was a researcher-made questionnaire was used. The validity of the questionnaire was confirmed by supervisor and a number of management and accounting professors and the reliability of the questionnaire was confirmed by Cranach Alpha which was 0.82. The collected questionnaires were analyzed by One-sample T-test by SPSS software. Findings showed that creative accounting methods are used by the accountant ‎who has the characteristic of self-criticism and continuous development, and that knowledge ‎growth in the field of information technology generates creative ideas and practices in the ‎accounting field.‎

DOI: https://doi.org/10.52783/lpi.333