The Role of Accounting Information Systems in Activating the Role of the Responsibility in the Jordanian Industrial Companies

Abstract

The study aims at examining the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study population has consisted of accounting managers working in the Jordanian industrial companies, where a convenience sample of 50 managers has been taken and questionnaires have been distributed for them and then these questionnaires have been collected. The study has found that the attitudes of study sample have been positive toward the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study has also found that there is a role for accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies. The study also found that the role of accounting information systems in activating the role of the responsibility accounting in the Jordanian industrial companies does not vary depending on the educational qualification of employees. In addition, the role of accounting information systems in activating the role of responsibility accounting in the Jordanian industrial companies varies depending on the practical experience of the employee. The study has made several recommendations, including: focusing attention on the disclosure of social activities in industrial companies, in addition to focusing on the development of equipment used in information systems at the company.

Web Based Accounting Information System Application Design with Prototype Method (Study on The National Flagship Cooperative of Prosperous Green Farmers)

“…Technological transformation in the era of the Industrial Revolution 4.0 has created an integration between the physical, digital and biological worlds and revolutionized the human way of life [1]. In this current era, human resources are expected to have competencies that are in accordance with the latest technological developments through skill-up programs or skill enhancement or skills renewal (re-skilling) [2,3]. One of the groups that need to be improved and updated are MSMEs, especially cooperatives, which are generally limited in terms of technology and understanding of accounting concepts.…”