Abstract
The study examined the effectiveness of Accounting Information Systems (AIS) and its impact on the operational performance of the industrial public-listed companies in Jordan. The sample of the study consisted of 42 Jordanian companies from different sectors listed in Amman Stock Exchange (ASE) at the end of 2012. The findings indicated that AISs employed in industrial companies were effective, particularly, in meeting planning requirements. The results also revealed that most of companies' decisions were taken based on executives' personal opinions supported by the board of directors who affected by those opinions. Holding the last rank, AISs were deemed incapable basis for decision taking. Finally, the results confirmed that the effectiveness of AISs was significantly ans positively related to the operational performance of Jordanian industrial companies, which in turn signifies AISs capability in generating relevance information related to operational processes. On the basis of aforementioned results, Jordanian industrial companies were exhorted to seize the opportunity of updated AISs to increase systems adaptability to changes in the external environment related to decision-making processes. Additionally, industrial companies are required to analyze information generated by AISs to improve the operational performance.
Highlights
On the basis of numerous factors such as advancements in information technology and communications, extensive competition, and market liberalization, companies are required to diagnose and manage risks as well as seize future opportunities by developing and utilizing their resources
The aim of the study was to investigate the impact of the impact of the effectiveness of accounting information systems on operational performance of public listed industrial companies in Jordan
It was hypothesized that the effectiveness of Accounting Information Systems (AIS) is significantly and positively related to the operational performance of public listed industrial companies in Jordan
Summary
On the basis of numerous factors such as advancements in information technology and communications, extensive competition, and market liberalization, companies are required to diagnose and manage risks as well as seize future opportunities by developing and utilizing their resources. The accounting information systems (AISs) were regarded as one of the supporting information systems used in carrying out managerial functions such as planning, organizing, controlling and decision-making, for the better exploitation of the available resources at the time when complexities of financial and accounting operations are increasing due to the vast amount of financia; operations as a result of large size of companies and diversity of its operations and scope, where operations are no longer limited to the production of a sigle product or a specific service These conditions require accounting information systems that provide the management with relevance, accurate and timeliness information that help in identifying strengths and weakness of sysytems and the access to decisions that serve the achievement of organizations' goals. Due to the increased need for AISs in public-listed industrial companies in Jordan as well as its relationship to the functions of management such as planning, organization, control and performance appraisal; the aim of this study is to investigate the impact of the effectiveness of AISs on operational performance of public-listed industrial companies in Jordan
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