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The Impact of The Effectiveness of Accounting Information Systems on Operational Performance in Public Listed Industrial Companies in Jordan


  • Samer Mohammed Okour

    (The World Islamic Science & Education (WISE), Jordan)


The study examined the effectiveness of Accounting Information Systems (AIS) and its impact on the operational performance of the industrial public-listed companies in Jordan. The sample of the study consisted of 42 Jordanian companies from different sectors listed in Amman Stock Exchange (ASE) at the end of 2012. The findings indicated that AISs employed in industrial companies were effective, particularly, in meeting planning requirements. The results also revealed that most of companies' decisions were taken based on executives' personal opinions supported by the board of directors who affected by those opinions. Holding the last rank, AISs were deemed incapable basis for decision taking. Finally, the results confirmed that the effectiveness of AISs was significantly ans positively related to the operational performance of Jordanian industrial companies, which in turn signifies AISs capability in generating relevance information related to operational processes. On the basis of aforementioned results, Jordanian industrial companies were exhorted to seize the opportunity of updated AISs to increase systems adaptability to changes in the external environment related to decision-making processes. Additionally, industrial companies are required to analyze information generated by AISs to improve the operational performance.

Suggested Citation

  • Samer Mohammed Okour, 2016. "The Impact of The Effectiveness of Accounting Information Systems on Operational Performance in Public Listed Industrial Companies in Jordan," Journal of Social Sciences (COES&RJ-JSS), , vol. 5(3), pages 263-276, July.
  • Handle: RePEc:jso:coejss:v:5:y:2016:i:3:p:263-276

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    References listed on IDEAS

    1. Frezatti, Fabio & Aguiar, Andson B. & Guerreiro, Reinaldo & Gouvea, Maria A., 2011. "Does management accounting play role in planning process?," Journal of Business Research, Elsevier, vol. 64(3), pages 242-249, March.
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    AISs; effectiveness; operational performance;


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