Electronic Accounting Information Systems Efficiency in Energy Sector under Conditions of Uncertainty - A Field Study Electricity Companies in the Hashemite Kingdom of Jordan

摘要

The Study Objectives : This study aims to evaluate the effectiveness of electronic accounting information systems in energy sector under conditions of uncertainty in the electricity companies in Jordan through studying and assessing the availability of properties related to the quality of accounting information systems in electronic information System in electricity companies, and the ability of accounting information system to provide appropriate information for planning, control and decision-making under conditions of uncertainty. The Study Methodology :To achieve the objectives of the study, the researcher uses the descriptive analytical method reviewing the related studies and literature of accounting information systems and the preparation of questionnaires distributed to the electricity companies in the energy sector. 4 questionnaires are distributed to cover categories of the system users: financial and control managers in those companies to assess the characteristics and provide data required under conditions of uncertainty The study has found that the characteristics of electronic accounting information systems highly influence the performance of electricity companies of Jordan under conditions of uncertainty. The electronic accounting information system in electricity companies in Jordan is effective in providing information for the purposes of planning under conditions of uncertainty, and in providing information for decision-making under conditions of uncertainty and for the purposes of control under conditions of uncertainty. The Study Value: This study addresses the energy sector and specifically Jordanian electricity companies which lacks the studies specialized in accounting systems, especially electronic accounting systems under conditions of uncertainty. Key Words: Electronic accounting information systems, energy sector, accounting in the Jordanian electricity companies.