Main Article Content
The technological capabilities of a corporation are a crucial factor in attaining success and obtaining a high level of excellence. The utilization and integration of these technologies can yield significant benefits across all facets of organizational functioning, encompassing accounting procedures. This can be achieved through the optimization of financial reporting, resulting in improved outputs and heightened quality. Therefore, the primary objective of this study is to provide a comprehensive understanding of the impact of technological capabilities on enhancing the dependability of financial data. The research challenge revolves around the imperative to improve the dependability of financial data at Zain Company and enhance it via the incorporation of sophisticated technological capabilities. Hence, the primary objective of this study is to examine the impact of technological capabilities, specifically information technology infrastructure, technology training, and relationship capacity, on enhancing the dependability of financial data. The dependent variables in focus include perfection, caution, neutrality, information quality, and honest representation. The context of this investigation is the Zain Iraq Telecommunications Company.
The researchers operationalized the research purpose by developing a theoretical model that encompasses research variables, dimensions, and hypotheses, employing the analytical approach within Zain Iraq Telecommunications Company. Multiple hypotheses were created and subsequently evaluated through the utilization of suitable statistical techniques and the Statistical Package for the Social Sciences (SPSS). The study's target group was comprised of personnel working at Zain Iraq Telecommunications Company. A sample size of (112) participants was selected for the research. The study yielded multiple findings, one of which was a notable positive association between the overall technological capacities and the overall dependability of financial data for Zain, as evidenced by its variables.
The researcher's recommendations, as informed by the research findings, suggest that Zain's administrators should prioritize and enhance their technology capabilities. The enhancement of internal financial transactions within the organization can be attained by focusing on the development of people capabilities, infrastructure, and relationships, and effectively integrating their utilization.
In submitting the manuscript to the Central Asian Journal of Innovations on Tourism Management and Finance, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere,
- The publication has been approved by the author(s) and by responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
License and Copyright Agreement
Authors who publish with Central Asian Journal of Innovations on Tourism Management and Finance agree to the following terms:
- Authors retain copyright and grant the Central Asian Journal of Innovations on Tourism Management and Finance right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the Central Asian Journal of Innovations on Tourism Management and Finance published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- 1. A. Bergek, F. Tell, C. Berggren, and J. Watson, (2018), "Technological capabilities and late shakeouts: Industrial dynamics in the advanced gas turbine industry, 1987-2002", Industrial and Corporate Change, vol. 17, pp. 335-392.
- 2. Abdullah, Z. I., Almsafir, M. K., & Al-Smadi, A. A, (2015), "Transparency and reliability in financial statement: Do they exist? Evidence form Malaysia", Open Journal of Accounting, 4(4), 29-43.
- 3. Adebayo, P.A., Adebiyi W.K., (2016), "Effect of firm characteristics on the timeliness of corporate financial reporting: evidence from Nigerian deposit money banks", International Journal of Economics, Commerce and Management, United Kingdom. 4(3).
- 4. Adediran, S. A., Alade, S. O., &Oshode, A. A. (2013), "Reliability of financial reporting and companies attribute: The Nigerian experience", Research Journal of Finance and Accounting, 4(16), 108-114.
- 5. Adeniran, S.A., Alade, S.O., Oshode, A.A., (2013), "Reliability of Financial Reporting and Companies Attribute: The Nigerian Experience", Research Journal of Finance and Accounting, 4(16).
- 6. Afolabi, F., (2017), "Financial reporting in Nigerian emerging market", Paper presented at a seminar organized by the Morgan State University, Victoria, August.
- 7. Aljifri, K., Khasharmeh, H., (2010), "Timeliness of Annual reports in Bahrain and United Arab Emirates: An Empirical Comparative Study", The International Journal of Business and Finance Research 4(1): 51-71.
- 8. Atkinson, A.S. (2012) "Ethics in Financial Reporting and the Corporate Communication Professional", Corporate Communications: An International Journal, 7, 212-218.
- 9. B. Y. Aw and G. Batra, (2018), "Technological capability and firm efficiency in Taiwan (China)", The World Bank Economic Review, vol. 12, pp. 59-79.
- 10. Berger, P. G. (2011), "Challenges and opportunities in disclosure research—A discussion of the financial reporting environment: Review of the recent literature", Journal of Accounting and Economics, 51(1), 204-218.
- 11. Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010), "The financial reporting environment: Review of the recent literature", Journal of Accounting and Economics, 50(2-3), 296-343.
- 12. Biddle, G. C., Hilary, G., & Verdi, R. S. (2009), "How does financial reporting quality relate to investment efficiency?", Journal of Accounting and Economics, 48(2-3), 112-131.
- 13. Cohen, J., Krishnamoorthy, G., & Wright, A. (2014), "The corporate governance mosaic and financial reporting quality", Journal of Accounting Literature, 23(1), 1-80.
- 14. Coombs and P. E. Bierly, (2016), "Measuring technological capability and performance", R&D Management, vol. 36, pp. 421-438.
- 15. Costa and S. R. R. de Queiroz, (2012), "Foreign direct investment and technological capabilities in Brazilian industry", Research Policy, vol. 31, pp. 1431-1443.
- 16. Dogan, M., Coskun, E., Celik, O., (2017), "Is timing of financial reporting related to firm performance? – An examination of ISE listed companies", International Research Journal of Finance and Economics, 12: 220-233.
- 17. E R Lestari and F L Ardianti, (2019), "Technological capability and business success: The mediating role of innovation", IOP Conf. Series: Earth and Environmental Science 250.
- 18. F. E. Garcia-Muina and J. E. Navas-Lopez, (2017), "Explaining and measuring success in new business: The effect of technological capabilities on firm results", Technovation, vol. 27, pp. 30-46.
- 19. Fagbemi, T.O., Uadiale O.M., (2011), "An appraisal of the determinants of timeliness of audit report in Nigeria: evidence from selected quoted companies", The 2011 New Orleans International Academic Conference, New Orleans, Louisiana USA.
- 20. Iyoha, F.O., (2012), "Company attributes and the timeliness of financial reporting in Nigeria", Business Intelligence Journal, Vol. 5(1), 41- 49.
- 21. J. Jin and M. von Zedtwitz, (2018), "Technological capability development in China's mobile phone industry", Technovation, vol. 28, pp. 327-334.
- 22. k.-H. Tsai, (2014), "The impact of technological capability on firm performance in Taiwan's electronic industry", Journal of High Technology Management Research, vol. 15, pp. 183-195.
- 23. Kaminski, K.A., Wetzel, T.S. and Guan, L. (2014) "Can Financial Ratios Detect Fraudulent Financial Reporting?", Managerial Auditing Journal, 19, 15-28.
- 24. Kamran, A, (2013), "Thetimeliness of corporate reporting: A comparative study of South Asia", Advances in International Accounting, Volume 16: 17–43.
- 25. Liou, F.-M. (2018), "Fraudulent Financial Reporting Detection and Business Failure Prediction Models: A Comparison", Managerial Auditing Journal, 23, 650-662.
- 26. M. Bell and K. Pavitt, (2012), "Accumulating technological capability in developing countries", The World Bank Research Observer, pp. 257- 282.
- 27. Mainoma, M.A., (2012), "An Assessment of the quality of financial reporting inNigeria", Journal of Business Administration, 2(1).
- 28. Nurazwa Ahmad, Siti Norezam Othman, Halim Mad Lazim, (2014), "A Review of Technological Capability and Performance Relationship in Manufacturing Companies", International Symposium on Technology Management and Emerging Technologies (ISTMET 2014), May 27 - 29, Bandung, Indonesia.
- 29. R. Rasiah and A. Malakolunthu, (2019), "Technological intensities and economic performance: a study of foreign and local electronics firms in Malaysia", Asia Pacific Business Review, vol. 15, pp. 181-197.
- 30. R. Rasiah, (2018), "Conclusions and implications: the role of multinationals in technological capability building and localization in asia", Asia Pacific Business Review, vol. 14, pp. 165–169.
- 31. T. O. Oyebisi, O. O. Olamade, and A. A. Agboola, (2014), "An assessment of the level of availability of technological capabilities in the Nigerian telecommunication industry", International Journal of Information Management, vol. 24, pp. 423-432.
- 32. Tontiset Nattawut, KaiwinitSirilak, (2018), "The Factors Affecting Financial Reporting Reliability: An Empirical Research of Public Listed Companies in Thailand", Journal of Modern Accounting and Auditing, Vol. 14, No. 6, 291-304
- 33. Tontiset Nattawut, KaiwinitSirilak, (2018), "The Factors Affecting Financial Reporting Reliability: An Empirical Research of Public Listed Companies in Thailand", Journal of Modern Accounting and Auditing, Vol. 14, No. 6, 291-304
- 34. V. Kumar, U. Kumar, and A. Persaud, (2019), "Building technological capability through importing technologies: The case of Indonesian manufacturing industry", Journal of Technology Transfer, vol. 24, pp. 81-96.
- 35. Vrentzou, E, (2017), "The Effects of International Financial Reporting Standards on the Notes of Auditors", Managerial Finance, 37, 334-346.
- 36. Y. Wang, H.-P. Lo, Q. Zhang, and Y. Xue, (2016), "How technological capability influences business performance: An integrated framework based on the contingency approach", Journal of Technology Management, vol. 1, pp. 27-52.