The Effect of Smart Negligence on the Accounting Credibility Information in Light of the Current Crises

smart negligence, credibility of accounting information, current crises, Corona pandemic


May 25, 2023


This study aims to reveal how financial managers succeed in managing companies in the light of the present crises caused by Corona pandemic, which negatively affected most companies and organizations through methods of smart negligence to ensure the continuity of the truthfulness of accounting information based those surrounding crises, and the continuity of growth of the companies before the challenges and risks that surround them. They incorporated a sample comprising financial managers in companies and organizations in Jordan. (80) questionnaires were distributed to the members of the sample. (74) questionnaires were used for the purposes of research and analysis, with a rate of (92%) of the distributed questionnaires. The study concluded the following: the commitment of the financial managers to the behavior of smart negligence in providing appropriate information to be relied upon to serve decision users in the light of the current crises, in addition to the application of the financial managers to the method of smart negligence in providing useful information with a high degree of confidence to serve the accounting processes in the company. The study recommended the need for the financial manager to strive to give honest and appropriate information in light of the current crises. Also, the financial manager should consider the reliability and credibility of accounting information in the light of the current crises, and for the financial manager to be keen on his efficiency, skill, and impartiality in providing information so that it does not serve one party at the expense of another one.