Article

The Relationship Between Computerized Accounting Information Systems and Rationalizing the Government Expenditures at the General Budget of Jordan

Authors:
To read the full-text of this research, you can request a copy directly from the authors.

No full-text available

Request Full-text Paper PDF

To read the full-text of this research,
you can request a copy directly from the authors.

... According to Akande (2016), a computerized accounting system is a computer-based system that incorporates accounting principles and ideas as well as the notion of an information system to record, process, analyze, and output financial data for its users to use in making economic choices. According to Oloaye and Dada (2021), computerized system components comprise software, hardware, databases, and submit data as information to users, who benefit from its outputs (Bataineh & Bataineh, 2018). Thus, a computerized accounting system is a computer-based system that integrates accounting principles and ideas as well as the notion of an information system to record, process, analyze, and output financial information for its users to use in making all choices (Kasasbeh, 2016). ...
Conference Paper
Full-text available
The study examined the impact of computerized accounting system on organizational performance in Nigeria with special focus on Jigawa state local governments. The study used survey research design to collect data from the sample of respondents. The population was represented by 27 local governments of Jigawa state out of which 15 local governments were selected using a purposive sampling technique. The study used solely primary data by delivering 75 questionnaires to the sampled respondents. The data was analyzed using the partial least squares (PLS) and structural equation modeling (SEM) techniques. The study finding revealed that system quality and information quality of computerized accounting system have significant impact on organizational performance, the finding also shows that service quality of computerized accounting system has no significant impact on organizational performance. The study recommends that Jigawa state local governments should provide adequate staff training and ensure users receive full support from the information system (IS) and information technology (IT) departments in order to meet service quality of the accounting system, which will subsequently improve the overall performance of the local governments within Jigawa state.
Article
Full-text available
This academic paper investigates whether accounting fraud has been detected with the use of computerized accounting information systems (CAIS) and what can be done to protect a company’s fear resources from theft or misuse. Even though organizations in the current era are confronted with technological advancements, but still no previous study in the construction sector has investigated these subject matters through the lens of CAIS. To obtain the objectives of the study, self-administrated questionnaires were designed on a five-point Likert scale to collect data, judgment sampling was applied, and the sample size was 140. Independent variables of the study represent features of CAIS, while dependent variables represent detecting fraud. Empirically the statistical SPSS software has been used to analyse the identified data and concluded results indicate features of CAIS through internal control, audit procedures and good governance as construct moderating variables enable organizations to detect fraud.
Article
The study aims to identify the effect of using Computerized accounting information systems,(CAIS) on reducing production costs in Jordanian pharmaceutical companies. The study sample consisted of 100 employees working in the Jordanian pharmaceutical companies, including the administrative and financial director, head of the accounting department, information systems staff, and the accountants. The study relied on descriptive analytical method and also used regression analysis. The study results showed an important effect of the (CAIS) on reducing production costs in Jordanian pharmaceutical companies. It also showed a positive relationship between each component of (CAIS) (human resources, hardware, software, databases, control and procedures) and production costs reduction in the Jordanian pharmaceutical companies. The study's recommendations included the need to maintain the highest levels of (CAIS) by keeping pace with the latest developments in the fields, such as software, hardware, and databases.
Article
Full-text available
This study aims at evaluating the important role of budgeting as a tool for planning, control and expenses’ rationalizing in a scared resources settings such as municipalities in Jordan in general, and Al-Balqa’ province municipalities in specific. This important role has a significant effect on reducing spending at the State Budget and enhances the municipalities’ ability to deliver better services, and in effect, increase the general public satisfaction. To achieve these objectives, different managerial levels that participate in setting, implementing and evaluating budgets in Al-Balqa’ province municipalities were included in the study. Based on the literature review, relevant hypothesis were developed, and a questionnaire survey was conducted. The Statistical Package for the Social Sciences (SPSS -17) was used for data analysis. The study concluded that employees in Al-Balqa’ province municipalities have a moderate level of consciousness towards the importance of budgeting as a tool for planning, control and expenses’ rationalizing. In addition, the scientific models in preparation of budgeting are not widely used. The study also found that budgeting process has a moderate effect on cost reduction and rationalization. Based on the finding above, this study recommends that the implementation of scientific models in budgeting shall be increased, side by side with increasing the awareness of employees of municipalities by the importance of budgeting in cost reduction. And the need to hold specialized training courses in the field of preparation, implementation and analysis of budgets for decision-makers in municipalities. Furthermore, this study recommends the importance of preparing a “cumulative budgets” for a group of geographically close municipalities in order to enhance the integration optimized utilization of resources. The study also recommended the importance of more research in the area of budgeting of municipalities in cost control.
Article
An Australian university architect studying management information systems programs at academic institutions in the United States visited 26 universities and colleges and nine educational and professional associations, including extended visits at the University of Wisconsin and the National Center of Higher Education Management Systems. During these visits, he investigated university and college space utilization programs, gained operational and developmental experience at institutions with education philosophies similar to those in Australia, and examined trends in low cost student housing. This report of his observations focusses on management information systems projects throughout the academic community, resource accountability, energy conservation, facilities planning for the handicapped, student housing, and interdisciplinary approaches to education.
Ways to activate the role of monitoring to control the financial performance of the general defenders of the Palestinian National Authority
  • A Al-Pasha
Al-Pasha, A.(2005) Ways to activate the role of monitoring to control the financial performance of the general defenders of the Palestinian National Authority, Unpublished MA Thesis, The Islamic University -Gaza.
The Impact of Accounting Information Systems on Effectiveness of Internal Control in Jordanian Commercial Banks "Field Study
  • G M A Al-Qudah
Al-Qudah, G. M. A., (2011), The Impact of Accounting Information Systems on Effectiveness of Internal Control in Jordanian Commercial Banks "Field Study", Interdisciplinary Journal of Contemporary research in Business, 2(9), PP:365-377.
The Role of Accounting Information System in Rationalizing the Expenditures Reporting in the Government Budget-A field study in the Kuwaiti Ministry of Finance
  • A Al-Rasheedy
Al-Rasheedy, A. (2016) The Role of Accounting Information System in Rationalizing the Expenditures Reporting in the Government Budget-A field study in the Kuwaiti Ministry of Finance, Unpublished MA Thesis, Al al-Bayt University, Mafraq.
Core concepts of accounting information systems
  • N A Bagranoff
  • M G Simkin
  • C S Norman
Bagranoff, N. A., Simkin, M. G., & Norman, C. S. (2005). Core concepts of accounting information systems (9th ed.). Danvers, MA: John Wiley & Sons Inc.
The Revenues-Expenditures Nexus: a Panel Data Analysis of Spain's Regions (Running title: Tax-Expenditure, Expenditure-tax or Fiscal Synchronization)
  • M J Garcia
Garcia, M.J., 2012. The Revenues-Expenditures Nexus: a Panel Data Analysis of Spain's Regions (Running title: Tax-Expenditure, Expenditure-tax or Fiscal Synchronization). International Journal of Academic Research in Economics and Management Sciences, 1(1), p.24.
A Proposed Model for Measuring the Impact of the Quality of Accounting Information on the Rationalization of the Jordanian Governmental Expenditure in Accordance with International Standards
  • M Rababa'h
Rababa'h, M. (2010) A Proposed Model for Measuring the Impact of the Quality of Accounting Information on the Rationalization of the Jordanian Governmental Expenditure in Accordance with International Standards, Unpublished MA Thesis, Amman Arab University, Amman, Jordan.
Public Sector accounting system and public governance
  • F Sakurauchi
Sakurauchi, F. (2002). Public Sector accounting system and public governance. Keizai Sangyo Journal (METI Journal).
  • A Šatanová
  • M Potkány
Šatanová, A., Potkány, M. 2004. Controlling -Modern tool of company control. Ekonomický časopis, Bratislava: Slovak Academic Press s.r.o. Vol. 52. No. 2. 2004, pp. 148 -165.
An Architecture for Computer-Based Accounting Information Systems
  • P B Seddon
Seddon, P. B. (1991). An Architecture for Computer-Based Accounting Information Systems. Unpublished Doctor of Philosophy, Department of Accounting and Finance, The University of Melbourne.
Banking Management and Banking information systems
  • Tareq Taha
Taha, Tareq, Banking Management and Banking information systems, Al-Haramain for Computer, Alexanderia, 2000. P502.
Exploring contingent variables of accounting information systems effectiveness in Tanzania's local government authorities
  • S Temu
  • H Chalu
Temu, S. & Chalu, H.(2006). Exploring contingent variables of accounting information systems effectiveness in Tanzania's local government authorities. Tanzanian Economic Trends, 19(1), pp71-91.