Abstract
This study aimed to identify the impact of expert systems in improving the general controls of computerized accounting information systems in the Jordanian industrial public shareholding companies listed in Amman Stock Exchange. To achieve this goal, the researchers depended on the descriptive and analytical approaches. The study population consisted of all Jordanian industrial public shareholding companies and the study sample was selected from companies using the expert systems, numbering 32 companies. A questionnaire was formulated and 140 copies were distributed. SPSS was used to analyze data. The researchers found that there is an impact of expert systems in improving the general controls of the computerized accounting information systems four pillars, regulatory controls , access controls, controls the security of files, and documentation of controls and the development and maintenance of devices. Based on the result, the researchers recommended that there is a need of developing training programs for the staff of the Jordanian industrial companies to increase their awareness and understanding of the uses of expert systems, as this could assist them in avoiding errors during system use and consequently lead to strengthening general controls in the companies.
Highlights
Factors, such as, diversity of commercial projects goals, the variability of its internal and external branches, the emergence of the multinational companies and the spread of electronic commerce, have increased the need for suitable accounting information for planning, controlling and decision making (Jawabreh and Alrabei, 2012) to guarantee the existence and sustainability of companies (Braam and Peeters 2018)
The mean of the respondents’ answers concerning the hypothesis, “there is an impact of the expert systems on enhancing the general control audits of the electronic accounting information systems in Jordanian industrial companies” was higher than the standard score, with a high rate, which indicated a significant impact at the (α≤0.05) and as such, the hypothesis was rejected
After analyzing the data and testing the hypotheses, the results of the study can be summed up as follows; There is an impact of expert systems on enhancing the general control audits of the electronic accounting information systems in the Jordanian industrial companies listed in the stock market of Amman; 1) There is an impact of the expert systems on enhancing the regulatory controls of the electronic accounting information systems in the Jordanian industrial companies by taking into account the enhancement of separating between jobs and duties inside the management of information systems
Summary
Factors, such as, diversity of commercial projects goals, the variability of its internal and external branches, the emergence of the multinational companies and the spread of electronic commerce, have increased the need for suitable accounting information for planning, controlling and decision making (Jawabreh and Alrabei, 2012) to guarantee the existence and sustainability of companies (Braam and Peeters 2018). The expert systems are considered as one of the most successful and applicable systems of artificial intelligence (Bahrammirzaee, 2010), representing the entire growth of the accounting information It is characterized as one of the developed applications that help in achieving effective control over the accounting information through enhancing the system’s general auditing controls (organizational controls, controls of access to programs and systems, controls of developing and maintaining the systems) (Hall 2011). As all of these controls represent the basic components of the effective auditing controls, it becomes a necessity to study the impact of these systems on controls activation. The industrial companies sector was chosen as the population of the study
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