The effect of the human resources cycle in improving the effectiveness of the accounting information system in Jordanian banks

Ibraheem N M Jodeh

doi:10.5267/j.ac.2021.3.023

Abstract

This research aims to study the effect of the human resources cycle in improving the effectiveness of the accounting information system in Jordanian banks by measuring the effect of the number of employees, total training expenditures, the total of salaries and rewarding workers and the total expenditures of workers in Jordanian banks on improving the effectiveness of the accounting information system in Jordanian banks through the net profit after tax deduction for the years from 2010 to 2019. The results of the study indicate that there is a statistically significant effect at the level of confidence of 5% for the number of employees, total training expenditures, and total employee expenditures on improving the effectiveness of the information system in Jordanian banks and the absence of a statistically significant relationship to the effect of total salaries and remunerations of workers, as the parameter was -5.934. The study recommended measuring the effect of the human resources cycle in improving the effectiveness of the information system in Jordanian banks in terms of liquidity and solvency, and in other business sectors.

Highlights

The human element is one of the most important elements in the system in general, and the most important element of the main accounting information systems, and where it selects, designs and applies the various functions of the accounting information system to improve the effectiveness of the accounting information system in providing accurate, appropriate and complete information in a timely manner to help add value to the organization and improve its effectiveness through the completion of its main and supportive activities
The results of the study are limited to analyzing the data and testing the study hypotheses as follows; 1- The presence of a statistically significant effect the effect of the number of employees on improving the effectiveness of the accounting information system in Jordanian banks through a strong relationship and a significant impact with statistical significance on the dependent variable Net profit after tax of the Jordanian banks under study at a confidence level of 5%
3- The presence of a statistically significant impact total training expenditures of employees to improve the effectiveness of the accounting information system in Jordanian banks through a strong relationship and a statistically significant impact on the dependent variable under study Net profit after tax of Jordanian banks at a confidence level 5 Note that the value of t-test is 2.153 and the significant value is 0.038, and the parameter value is positive 0.342

Summary

Introduction

The human element is one of the most important elements in the system in general, and the most important element of the main accounting information systems, and where it selects, designs and applies the various functions of the accounting information system to improve the effectiveness of the accounting information system in providing accurate, appropriate and complete information in a timely manner to help add value to the organization and improve its effectiveness through the completion of its main and supportive activities. Many specialized researchers summarize that the human resources cycle in the process of preparing monthly salaries, and this is imprecise, or as it is said “narrow the wide”, Romney and Steinbart (2012) indicated that the human resource cycle includes interactions between organizations and their employees. These interactions are: hire employees, train them, pay their wages, rate them, upgrade them, and refer them to retirement or not to renew their contracts. The effect of the human resources cycle can be quantitatively measured through the number of employees, total paid training expenditures, total salaries and bonuses, as well as the total of employees expenditures that include all types and details of wages and incentives, including: salaries, benefits, bonuses and rewards, training expenses, contribution to social security, contribution to the provident fund, end of service compensation, health insurance, and travel and transportation expenses

Objectives

Methods

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Conclusion