Resumen de Enhancing Accounting Disclosure Through Entrepreneurship Strategy in Banking Sector

Zaynab Hassan Alnabulsi, Eman Ahmad Al Hanini

• Purpose: This study aims to examine the role of adopting an entrepreneurship strategy in enhancing accounting disclosure in Banking Sector in Jordan.

    Methodology: To achieve the study's objective, a questionnaire was designed and distributed to a random sample of 130 respondents, consisting of managers and employees in the financial departments of Jordanian banks. After conducting statistical analysis using the SPSS statistical package. The study focuses on several dimensions, including financial statements, accompanying disclosures in financial reports, the quality of accounting information that should be disclosed, transparency in accounting disclosure, and meeting the requirements of the central bank.

    Findings: The study found that adopting an entrepreneurship strategy in Jordanian banks contributes to enhancing the quality of preparing and presenting the core financial statements, such as the income statement, balance sheet, statement of changes in equity, and statement of cash flows. It also enhances the quality of accompanying disclosures in financial reports, improves the quality of accounting information, increases transparency in accounting disclosure, and enhances the ability to quickly and accurately meet the requirements of the central bank.

    Social implications: The study made several recommendations, including the central bank adopting an entrepreneurial culture as a method and approach and encouraging banks to follow the same approach to support entrepreneurship and innovation.

    Originality/Value: The results indicate that banks develop a system to incentivize creative employees and conduct training courses to familiarize bank employees with the concepts of entrepreneurship, innovation, and their importance in banking.