IDEAS home Printed from https://ideas.repec.org/a/ibn/masjnl/v13y2019i11p62.html
   My bibliography  Save this article

The Applicability of AIS Practices within Modern Business Environment – Case Study of Amman Stock Exchange

Author

Listed:
  • Jomana Mostafa Albadainah

Abstract

Current study aimed at examining the applicability of Accounting Information Systems within modern business environment in Amman stock exchange between the variables of Software (Industrial application structure, Business application structure, Cloud computing structure) and Hardware (Stand-alone structure design, Multi-user structure design, Network structure design, Cloud computing structure design). In order to be able to highlight extent of applicability researcher has chosen quantitative approach through applying the study tool (questionnaire) on accounting managers within (102) companies in Amman Stock Exchange. After application process total of (65) accounting managers responded to questionnaire with a response rate of 63.72% which was statistically acceptable. Results of study indicated a high level of applicability of AIS within Amman Stock Exchange companies attributed to high awareness of accounting managers regarding AIS. In addition to that, it appeared through the analysis that the applicability degree is more influenced by software equipment more than the hardware which explains that high awareness of individuals. In light of such results; study recommends companies in Amman stock exchange should continue embracing AISs in their business practices to increase their speed of processing tasks, use data entered into the system to compile reports, and make correction easily where necessary.

Suggested Citation

  • Jomana Mostafa Albadainah, 2019. "The Applicability of AIS Practices within Modern Business Environment – Case Study of Amman Stock Exchange," Modern Applied Science, Canadian Center of Science and Education, vol. 13(11), pages 1-62, November.
    • Handle: RePEc:ibn:masjnl:v:13:y:2019:i:11:p:62
    as

    Download full text from publisher

    File URL: https://ccsenet.org/journal/index.php/mas/article/download/0/0/41037/42400
    Download Restriction: no
    File URL: https://ccsenet.org/journal/index.php/mas/article/view/0/41037
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Chapman, Christopher S. & Kihn, Lili-Anne, 2009. "Information system integration, enabling control and performance," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 151-169, February.
    2. Mauldin, Elaine G. & Ruchala, Linda V., 1999. "Towards a meta-theory of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 317-331, May.
    3. Zsuzsanna Tóth, 2012. "The Current Role of Accounting Information Systems," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(01), pages 91-95.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    2. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    3. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G. & Wakefield, James, 2016. "Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 1-17.
    4. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    5. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    6. Fabio Santini, 2021. "Gli "effetti indesiderati" dell?accounting come "scienza". Riflessioni sulla metodologia di ricerca nel management accounting and control," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 171-197.
    7. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    8. Lauri Lepistö, 2014. "Taking information technology seriously: on the legitimating discourses of enterprise resource planning system adoption," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 193-219, December.
    9. Aapo Länsiluoto & Elina Varamäki & Erkki K. Laitinen & Anmari Viljamaa & Juha Tall, 2015. "Management Control Systems in Small Business Transfers — A Resource-Based View," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 23(04), pages 449-471, December.
    10. van Erp, Wil & Roozen, Frans & Vosselman, Ed, 2019. "The performativity of a management accounting and control system: Exploring the dynamic relational consequences of a design," Scandinavian Journal of Management, Elsevier, vol. 35(4).
    11. Maiga, Adam S. & Nilsson, Anders & Ax, Christian, 2015. "Relationships between internal and external information systems integration, cost and quality performance, and firm profitability," International Journal of Production Economics, Elsevier, vol. 169(C), pages 422-434.
    12. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    13. Michael Bamidele Fakoya & Emmanuel O. Imuezerua, 2021. "Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(2), pages 2243-2260, February.
    14. Benjamin Benoit, 2014. "Is there a manager in the plane ? The remarquable absence of the manager in enabling control [Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du," Post-Print hal-01899013, HAL.
    15. Thomas Borup Kristensen & Henrik Saabye, 2021. "Increasing the enabling use of performance measures: a longitudinal quasi natural experiment," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 401-433, September.
    16. Erkki K. Laitinen & Aapo Länsiluoto & Soila Salonen, 2016. "Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 293-322, November.
    17. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
    18. Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
    19. Leiby, Justin, 2018. "The role of consultants and management prestige in management control system adoption," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 1-13.
    20. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.

    More about this item

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:masjnl:v:13:y:2019:i:11:p:62. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.