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The Impact of the Use of Accounting Information Systems on the Quality of Financial Data

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  • Firas A. N. Al-Dalabih

Abstract

This study aimed at identifying the effect of the use of accounting information systems on the quality of financial data, applied over service companies of Amman Stock Market. The study sample consisted of (70) individuals who work in different service sectors, where a questionnaire was designed and distributed. (56)Valid questionnaires were retrieved for statistical analysis purposes (80%). The study results indicated that there is a statistically significant positive effect of the nature and security of accounting information systems on the quality of financial data. However, the inputs of the accounting information systems did not affect the quality of the financial data. The level of quality of the financial data that the Jordanian service companies depend on has been found to be high. The results of this study showed significant differences at (α ≤ 0.05) among the Jordanian service companies in terms of the nature, inputs and security of accounting information systems and the quality of financial data attributed to the sector to which the company belongs. Based on these results, the study came out with several recommendations, the most important of which is that Jordanian service companies should be keen to update the accounting information systems used in accordance with the technological developments, and the necessity of Jordanian service companies to continue to pay attention to the quality of financial data provided to their beneficiaries, which are used to evaluate the company’s performance.

Suggested Citation

  • Firas A. N. Al-Dalabih, 2018. "The Impact of the Use of Accounting Information Systems on the Quality of Financial Data," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 143-158, May.
    • Handle: RePEc:ibn:ibrjnl:v:11:y:2018:i:5:p:143-158
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    References listed on IDEAS

    as
    1. Azize Esmeray, 2016. "The Impact of Accounting Information Systems on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises," International Review of Management and Marketing, Econjournals, vol. 6(2), pages 233-236.
    2. Nicky J. Welton & Howard H. Z. Thom, 2015. "Value of Information," Medical Decision Making, , vol. 35(5), pages 564-566, July.
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    Cited by:

    1. Ali SERHAN, 2020. "DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE BARRIERS FACED IN DEVELOPING NATIONS Abstract: Accounting Information Systems facilitate the automation of accounting information. The accounting ," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 10(2), pages 84-96, June.

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    More about this item

    Keywords

    accounting information system; financial data quality; Jordanian service companies;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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