THE COMPETENCE OF ACCOUNTANTS AND ADOPTION OF THECHNOLOGY IN APPLYING OF ACCOUNTING AFFECTS THE EFFICIENCY OF FINANCIAL REPORTING IN THE EASTERN REGION

Abstract

The objectives of the study are:  1. To study the competence of accountants in applying innovative accounting that affects the efficiency of financial reports in the Eastern Region and 2) To study the acceptance of innovations of accountants affecting the efficiency of financial reports in the eastern region. The sample group used in the study was 363 accountants registered as accountants in the eastern region. Using questionnaires as a tool has a confidence value of 0.856. The statistics used in the analysis were mean, standard deviation and the statistic used to test the hypothesis was a multiple regression analysis.The results showed that competence of accountants, Accountant's Innovative Adoption and performance of financial reports were a moderate level of opinion. A multiple regression analysis found that the competence of accountants had a positive impact on the performance of understandable financial reports. Relevance to decision making and ability to compare It was statistically significant at 0.01, and accountants' performance had no positive impact on the reliability of financial reporting performance. In addition, the adoption of innovation has a positive impact on the performance of understandable financial reporting. Relevance to decision making reliability and ability to compare statistically significant at 0.01 level