Impact of Corporate Governance on the Effectiveness of Accounting Information System in Jordanian Industrial Companies

Kasasbeh, Feras Izzat Oqlah

doi:10.5539/ibr.v10n10p1

Cited by 5 publications

(5 citation statements)

References 7 publications

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“…According to Kpurugbara et al, 2016, andQatanani &Hezabr, 2015), the absence of knowledge and experience among AIS performance users has an influence on the quality of annual financial reports and, as a result, the quality of financial decisions. According to Kasasbeh (2017), there is a shortage of financial and AIS skills and experience to ensure that AIS performance is secure, well-managed, and can successfully boost decision-making.…”

Section: Users Of the Systemmentioning

confidence: 99%

The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts

Jarah¹,

Jarrah²,

Almomani³

et al. 2023

10.5267/j.ijdns

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Reliable data transfer protocols are algorithmic techniques that guarantee the safe and secure transport of data through networks that could experience data loss or corruption. The performance of the systems and some accounting information systems (AIS) will be negatively impacted if the real-time data is not sent. The main factors that affect the performance of computer networks are the number of users, the hardware and software and the bandwidth. The computer network performance will play a role in the performance of the banks as it is an important component of the bank infrastructure. With the advancement of information technology, network technology, and computer technology, computers have been utilized to aid AIS operations, and AIS has become an unavoidable trend of development. Therefore, the purpose of this study was to investigate Data analysis in computer networks to improve AIS performance in Jordanian banks. A questionnaire was used to obtain the information. Jordanian banks account for the bulk of the participants in the survey. A total of 115 people took part in the study. According to the conclusions of this study, communication technology networks have a statistically significant impact on the growth of Jordanian banks' improved AIS performance.

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Section: Users Of the Systemmentioning

confidence: 99%

The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts

Jarah¹,

Jarrah²,

Almomani³

et al. 2023

10.5267/j.ijdns

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“…Kasasbeh [26] conducted a study evaluated the factors affecting AIS performance. They conducted empirical research in Jordan.…”

Section: -Literature Reviewmentioning

confidence: 99%

Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems

Nhan,

Dung,

Phuoc

2023

Emerg Sci J

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This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PDF

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“…Similarly, Fatima et al (2021) examined some characteristics of DAS, including the nature of DAS, the input of DAS, DAS security, the quality of financial data, IFRS, and the budgeting system. In a different quest, Kasasbeh (2017) explored the effect of CG on the effectiveness of DAS. Further, Huynh (2015) assessed the interrelationship between CG and management information systems.…”

Section: Introductionmentioning

confidence: 99%

“…In a different quest, Kasasbeh (2017) explored the effect of CG on the effectiveness of DAS. Further, Huynh (2015) assessed the interrelationship between CG and management information systems.…”

mentioning

confidence: 99%

Digital accounting system and its effect on corporate governance: An empirical investigation

Al‐Hattami,

Almaqtari,

Abdullah

et al. 2024

Strategic Change

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This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

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Impact of Corporate Governance on the Effectiveness of Accounting Information System in Jordanian Industrial Companies

Cited by 5 publications

References 7 publications

The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts

The effect of reliable data transfer and efficient computer network features in Jordanian banks accounting information systems performance based on hardware and software, database and number of hosts

Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems

Digital accounting system and its effect on corporate governance: An empirical investigation

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