The Effect of Using Accounting Information Systems on the Quality of Accounting Information According to Users Perspective in Jordan (Published)
The main reason of this study is to examine the impact of Accounting information system on the on the quality of accounting information Design/methodology/approach – The study applies the quantitative method to collect the data by using structure questionnaire to extract the users opinions about how accounting information system effect the quality of accounting information, The researcher identified some criteria to understand the concept of “Accounting information system” and used qualitative characteristic (relevance, reliability, more comparability, understandability, consistency and neutrality) as a proxy to measure accounting information quality. Findings – The paper specify that all accounting information users believe the important role of accounting information system on the quality of accounting information and there is a strong effect between the two variables, which in turn have influence on users’ decisions, such as creditors, financial analysts and investors. Also the analysis result indicate the accounting information system have a significant influence on companies’ profitability, there is a strong relationship between the use of accounting information that resulted from accounting system and managerial efficiency, also the findings shows struggle of using accounting information, such as ownership cost, training cost and fighting renewal such as accounting systems.Practical implications – The results of the study have significant implications regarding users of financial statements. In particular, mangers and investors, the research validates that the importance of AIS in rationalizing the decision making. Originality/value – It is believed that there is no Jordanian study to date examining the impact of accounting information system on the quality of accounting information. Therefore, this study significantly contributes to the limited literature on the perceived the effect of accounting information system on quality of accounting information. Research limitations: The difficulty of using such studies depending on questionnaire in developing countries, such as Jordan, because they do not care about the results of the study.
Keywords: Accounting Information Quality, Accounting Information Systems, Decision- Making Process, Jordan, Profitability, Qualitative Characteristics
THE IMPACT OF ACCOUNTING DISCLOSURE ON INCREASING THE PROFITS OF INSURANCE COMPANIES: THE CASE OF JORDAN (Published)
The interest in accounting disclosure recently became of growing interest by various stakeholders by both public and private institutions throughout the world. This is not only due to the orientation toward unifying the global financial systems, but also as an attempt to explain and influence the financial crises. This study attempts to describe the impact of the accounting disclosure on increasing the profits of the Jordanian insurance companies .This study aims at comprehending the impact of accounting disclosure on increasing profits of insurance companies in Jordan .It mainly tries to explain the relationship between accounting disclosure and profits on one hand , and clients satisfaction on the other hand. A questionnaire was administered among a representative sample and statistically analyzed. Results show that a statistical relationship exists between firms accounting disclosure and both attained goals and customer satisfaction. The study recommends more awareness to insurance company of the importance of accounting disclosure form the great importance it entails to such companies.
Keywords: Accounting, Disclosure, Insurance companies, Jordan