<p>The study aims to identify the reality of accounting information systems in four and five-star hotels in terms of planning, controlling and decision making. The descriptive analytical method has been used through data collection by means of a questionnaire distributed to various hotel accountants. After the statistical analysis of the questionnaire, appeared several key findings most important of which are that hotels in Jodhpur didn't use the methods of accounting information system in planning, control and decision making processes. The study finding respectively that all grouped items have a mean of (1.77, and 0.00), (1.85 and 0.00), (1.98 and 0.00) level of significance (p-value), which means that these hypothesizes is rejected. Because there is no relationship between accounting information system and planning, controlling, and decision-making in four and five star Jodhpur Hotels. The study recommends increase the rehabilitation of the cadres and develop the information system at Jodhpur hotels towards the efficient application of accounting information system methods.</p><p><strong><br /></strong></p>

The application of fair value has started early in Jordan, which was a bone of contention among supporters and opponents. This study came to provide empirical evidence on the relationship between fair value and financial manipulation. The study extracted data from 45 companies’ annual reports during a ten-year period (1997- 2006) five years before and after the application of fair value to examine the relationship among the application of fair value accounting and the presence of manipulation in financial statements. The result indicates that the number of firms that manipulated information in the financial statements had increased after applying fair value accounting. The results have policy implications, one of which is that the Jordanian government should either enact new regulations or modify the current regulations in the face of an increasing number of manipulations by firms after the application of fair value accounting. These regulations are needed to increase both the managements’ and accountants’ responsibility towards the firms and to enhance the business ethics of the organization.

Purpose: Tourist satisfaction measures the prosperity of a business and tourism sector. If there are many satisfied tourists, the tourism sector will profit, but if there are many less satisfied tourists, the tourism sector will lose money. Therefore, it is necessary to know the factors that affect tourist satisfaction. This study aims to develop and implement a method for five-star hotels to identify attributes that will increase tourists' satisfaction during the pandemic. Method: The study used 100 tourists in Dubai as respondents who were selected randomly at five-star hotels. The results showed no impact of all marketing mix elements on tourist satisfaction except the physical evidence of the COVID-19 pandemic. Outcomes: The results of this study indicated that the COVID-19 pandemic influenced five-star hotel services in Dubai and that the marketing mix elements used by the hotels are an important factor in tourist satisfaction. In conclusion, Dubai must understand the importance of a marketing mix to fulfil tourist satisfaction and improve the service that makes it more significant in the tourism industry. Originality: Numerous modifying variables impacting the management process have been examined in the literature on complaint management. It is the first study investigating the five-star hotel in Dubai to check the operative services on how to work on tourist satisfaction and determine the impact of marketing mix elements on tourism during the pandemic.

Accounting information system plays a significant role in enhancing companies environment, thus it is necessary that companies stress on the application of AIS to optimize their business. This study testes the relationship between AIS and production activities (i.e., production design, production planning and control, production operation and cost accounting).This study tests the head of departments' perception towards the relationship between applying accounting information systems and production activities, out of 113 questionnaires distributed, only 69 questionnaires were returned and valid to run the analysis yielded 61% responses rate. The results show a positive significant relationship between AIS and production activities (i.e., production design, production planning and control, production operation and cost accounting).This study recommends that the company have to concentrate on the application of accounting information system to benefit from its merits in all production activities. It will be helpful in future to explore the difficulties that face the Jordanian companies in applying accounting information system in production design.

Banks and financial institutions are the backbone of the economy of the country everywhere, in India, Jordan and all over the world. Profitability is one of the major criteria for evaluating the performance of a bank; the present study is confined to the State Bank of India (SBI) and Cairo Amman Bank (CAB), Jordan. The period of study is from 2006-07 to 2010-11. It has to be noted that the accounting year of SBI is from April to March while in the case of CAB the accounting year starts from 1st Jan and ends on 31st Dec. There are two sources of date i.e. primary data and secondary data. The primary data is original in nature. The primary data has been collected through personal interviews with the officials of the banks. The secondary data have been collected through published annual reports, magazine and internet. Mainly the present study is based on the secondary data. The study finding the State Bank of India should try to control the cost of services rendered to increase the gross profit, and the Cairo Amman Bank should try to increase the number of branches at global level also.