Accounting Information Systems and Their Role in the Measurement and Cost Thrifting in Public Shareholding Industrial Companies in Jordan

摘要

This study seeks to identify the characteristics and the availability of properties, technical and organizational requirements for the accounting information systems necessary to meet the requirements of modern management of pharmaceutical companies in Jordan. The study showed that these systems are distinguished by the characteristics needed to obtain financial and non-financial required by the Administration, and it has the ability to deal with developments that may arise on the quality of decisions that could be taken, therefore the type of information to be provided, and the development of its systems whether it was in the process of data entry or processed or its outputs, as well as it can be available in the companies with the appropriate organizational structure for their operations and that there are policies and procedures in line with the nature of the accounting information system applied in them. The study recommended the need for conviction of directors of companies need to develop a budget for the re-design of their (IT) systems and work to develop most systems in the companies to be able to re-design, whenever there is a need, in addition to increase investment in automated systems because of their role in obtaining the necessary information fast and accurate.