Authors : Muhannad Akram Moqbel, Ashraf Mohammad Al- Rjoub and Ziyad Mustafa M. AL- Shwiyat
Abstract: 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.
Muhannad Akram Moqbel, Ashraf Mohammad Al- Rjoub and Ziyad Mustafa M. AL- Shwiyat, 2015. 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). International Business Management, 9: 824-834.