The Effect of Applying Accounting Information Systems on the Improvement of Production Costs: An Applied Study on Jordanian Industrial Firms Listed on the Amman Stock Exchange

摘要

This study aimed at identifying the degree of applying accounting Information Systems (Accounting System Efficiency, Decreasing production costs and the identification of costs' deviations) and their effect on the improvement of production costs among Jordanian industrial firms. For the purposes of the present study, a questionnaire was developed and distributed to the participants of the study (n=160) who were chosen from among financial managers and accountants at Jordanian industrial firms. Results of the study showed that industrial firms implement accounting information systems efficiently and effectively and that the most important degree of implementation is that the system seeks to identify the deviations of the production costs to a large degree. Results showed the existence of a positive effect of the adoption and implementation of accounting information systems that are related to the identification of production costs' deviations, the efficiency of the accounting information systems, and the improvement of the production costs. The capacity of the accounting system in relation to decreasing production costs is the most effective factor in the improvement of production costs among Jordanian industrial firms.