TY  - JOUR
T1  - The Effect of Applying Accounting Information Systems on the Improvement of Production Costs (An Applied Study on Jordanian Industrial Firms Listed in Amman Stock Exchange)
AU - Moqbel, Muhannad Akram AU - Rjoub, Ashraf Mohammad Al- AU - Shwiyat, Ziyad Mustafa M. AL- 
JO  - International Business Management
VL  - 9
IS  - 5
SP  - 824
EP  - 834
PY  - 2015
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2015.824.834
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2015.824.834
KW  - Accounting information systems
KW  -production cost
KW  -shareholding
KW  -Jordanian industrial firms
KW  -effective factor
KW  -capacity
AB  - 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, 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 so the existence of a positive effect of the adoption and implementation of accounting information systems which is related to the identification of production costs’ deviations, the efficiency of the accounting information systems and the improvement of the production costs.
ER  -