This document summarizes a research study on the effectiveness of electronic accounting information systems in Jordan's electricity companies under conditions of uncertainty. The study aims to evaluate how well the electronic accounting systems provide useful information for planning, decision-making, and control during times of uncertainty. It reviews previous literature and uses questionnaires distributed to financial managers at electricity companies. The study found that the characteristics of the electronic accounting systems significantly influence company performance under uncertainty and that the systems effectively provide necessary information for planning, decision-making, and control during uncertain times. The study contributes to addressing an important sector, electricity companies in Jordan, that lacks specialized research on accounting systems, especially under conditions of uncertainty.
This document summarizes the results of a survey on the use of enterprise resource planning (ERP) systems in the textile and apparel industry. The key findings are:
1) The most commonly used ERP software packages in textiles are Datatex and SAP. Materials management, production control, and sales were the most common ERP functions.
2) The top barriers to ERP implementation in textiles are resistance to change, lack of top management support, and user training/education.
3) While ERP systems are integrated within companies, linkages are also being made to supply chain management, business intelligence, and demand forecasting software.
4) Electronic commerce applications like websites and
THE EFFECT OF SERVICE INFLUENCE FACTORS ON PERCEIVED USEFULNESS AND USE SATIS...IAEME Publication
The document describes a study that examines factors that influence the perceived usefulness and satisfaction of digital healthcare services. The study defines three key factors: personal influence factors like health concern and self-efficacy, information quality factors like information reliability, and social impact factors like social support. A survey was conducted of 364 digital healthcare service users in Korea to analyze the effects of these factors. The results showed that personal influence and social impact factors positively influenced perceived usefulness, while information quality did not. Personal influence and information quality factors positively influenced satisfaction, while social impact did not. The findings suggest that personal experience and information quality most significantly impact perceptions and satisfaction with digital healthcare services.
Measuring Enterprise Resource Planning (ERP) Systems Effectiveness in IndonesiaTELKOMNIKA JOURNAL
Refining DeLone and McLean’s (D&M) information system model and technology-organisationenvironment
(TOE) framework, this research identifies the prominent factors that determine ERP system
success. Hypotheses are also drawn based on supporting theories to evaluate the causal relationship
between the success determinants. The level of achievement is measured by system quality, information
quality, service quality, external quality and top management support, which intermediated by perceived
usefulness and user satisfaction towards business benefits. To provide empirical evidence, 86 valid
samples out of 156 were collected using a web survey that targeted ERP users in Indonesia. Furthermore,
Partial Least Squares–Structural Equation Modelling (PLS-SEM) algorithm were applied to check the
proposed hypotheses. The results suggest system quality, information quality and service quality
significantly affect user satisfaction, whereas they moderately impact on perceived usefulness.
Interestingly, external pressures were reported as being the biggest influence on user satisfaction and
positively impacted on perceived usefulness. Despite being fairly predictive to perceived usefulness, top
management support along with general perceptual factors ultimately promote system success by
elevating business benefits.
AUTO-CDD: automatic cleaning dirty data using machine learning techniquesTELKOMNIKA JOURNAL
Cleaning the dirty data has become very critical significance for many years, especially in
medical sectors. This is the reason behind widening research in this sector. To initiate the research, a
comparison between currently used functions of handling missing values and Auto-CDD is presented.
The developed system will guarantee to overcome processing unwanted outcomes in data Analytical
process; second, it will improve overall data processing. Our motivation is to create an intelligent tool that
will automatically predict the missing data. Starting with feature selection using Random Forest Gini Index
values. Then by using three Machine Learning Paradigm trained model was developed and evaluated by
two datasets from UCI (i.e. Diabetics and Student Performance). Evaluated outcomes of accuracy proved
Random Forest Classifier and Logistic Regression gives constant accuracy at around 90%. Finally,
it concludes that this process will help to get clean data for further analytical process.
Influence of Top Management Support on the Quality of Accounting Information ...Arnol Awal
In order to manage a healthy organization, companies need information systems that are designed to assist
organizations in the face of competition. Companies use accounting information system as a medium or tool to
generate information that managers can make decisions. To be able to take the right decisions necessary quality
information, quality information is influenced by the quality of accounting information systems. In view of the
above this paper considers the Influence Of Top Management Support On The Quality Of Accounting
Information System and Their Impact On The Quality Of Accounting Information. The study was a theoretical
research which considered the roles of top management support in quality of accounting information system and
impact of quality accounting information. From studies carried out this paper concludes that top management
support having improved quality of accounting information system have impacted positively to quality of
accounting information, thereby improve the quality of decision-making.
An Empirical Study on the information systems in the Moroccan organizations: ...INFOGAIN PUBLICATION
An information system, it’s the key point of the success of companies [5] [6]. Where from the necessity of investing to develop information systems, these investments concern to infrastructures, application software’s, set up systems, and existing processes. Companies have to follow policies to manage well their investment of information systems in an economic and optimal way, it is the subject of this paper. To validate our subject, our hypothesis, a study of ground was necessary. We opted for an empirical study on the information systems of the high-level Moroccan organizations in various sectors, by basing itself on scientific foundations. The study and the data analysis allowed us to propose new simplified models.
Influence of User Ability On The Quality of Accounting Information SystemArnol Awal
With the use of accounting information, the decision makers will obtain key information relating to future. Companies need information systems that are designed to assist organizations in the face of competition. Companies use accounting information system as a tool to generate information that managers can make decisions.
This research aims to investigate the relationships between the management information system, decision-making effectiveness of managers, and project success at Coca-Cola Vietnam. The study has five objectives: 1) understand how management information systems support decision-making, 2) analyze how decision-making and project success are impacted by the information system, 3) analyze causes for poor existing systems, 4) evaluate current system performance, and 5) recommend solutions to improve the system and decision-making. The research uses a mixed methods approach including surveys of 90 Coca-Cola Vietnam managers. The findings show that the existing system has low performance and does not adequately support decision-making or project success. Key issues include a complicated interface, inability to update with
This document summarizes the results of a survey on the use of enterprise resource planning (ERP) systems in the textile and apparel industry. The key findings are:
1) The most commonly used ERP software packages in textiles are Datatex and SAP. Materials management, production control, and sales were the most common ERP functions.
2) The top barriers to ERP implementation in textiles are resistance to change, lack of top management support, and user training/education.
3) While ERP systems are integrated within companies, linkages are also being made to supply chain management, business intelligence, and demand forecasting software.
4) Electronic commerce applications like websites and
THE EFFECT OF SERVICE INFLUENCE FACTORS ON PERCEIVED USEFULNESS AND USE SATIS...IAEME Publication
The document describes a study that examines factors that influence the perceived usefulness and satisfaction of digital healthcare services. The study defines three key factors: personal influence factors like health concern and self-efficacy, information quality factors like information reliability, and social impact factors like social support. A survey was conducted of 364 digital healthcare service users in Korea to analyze the effects of these factors. The results showed that personal influence and social impact factors positively influenced perceived usefulness, while information quality did not. Personal influence and information quality factors positively influenced satisfaction, while social impact did not. The findings suggest that personal experience and information quality most significantly impact perceptions and satisfaction with digital healthcare services.
Measuring Enterprise Resource Planning (ERP) Systems Effectiveness in IndonesiaTELKOMNIKA JOURNAL
Refining DeLone and McLean’s (D&M) information system model and technology-organisationenvironment
(TOE) framework, this research identifies the prominent factors that determine ERP system
success. Hypotheses are also drawn based on supporting theories to evaluate the causal relationship
between the success determinants. The level of achievement is measured by system quality, information
quality, service quality, external quality and top management support, which intermediated by perceived
usefulness and user satisfaction towards business benefits. To provide empirical evidence, 86 valid
samples out of 156 were collected using a web survey that targeted ERP users in Indonesia. Furthermore,
Partial Least Squares–Structural Equation Modelling (PLS-SEM) algorithm were applied to check the
proposed hypotheses. The results suggest system quality, information quality and service quality
significantly affect user satisfaction, whereas they moderately impact on perceived usefulness.
Interestingly, external pressures were reported as being the biggest influence on user satisfaction and
positively impacted on perceived usefulness. Despite being fairly predictive to perceived usefulness, top
management support along with general perceptual factors ultimately promote system success by
elevating business benefits.
AUTO-CDD: automatic cleaning dirty data using machine learning techniquesTELKOMNIKA JOURNAL
Cleaning the dirty data has become very critical significance for many years, especially in
medical sectors. This is the reason behind widening research in this sector. To initiate the research, a
comparison between currently used functions of handling missing values and Auto-CDD is presented.
The developed system will guarantee to overcome processing unwanted outcomes in data Analytical
process; second, it will improve overall data processing. Our motivation is to create an intelligent tool that
will automatically predict the missing data. Starting with feature selection using Random Forest Gini Index
values. Then by using three Machine Learning Paradigm trained model was developed and evaluated by
two datasets from UCI (i.e. Diabetics and Student Performance). Evaluated outcomes of accuracy proved
Random Forest Classifier and Logistic Regression gives constant accuracy at around 90%. Finally,
it concludes that this process will help to get clean data for further analytical process.
Influence of Top Management Support on the Quality of Accounting Information ...Arnol Awal
In order to manage a healthy organization, companies need information systems that are designed to assist
organizations in the face of competition. Companies use accounting information system as a medium or tool to
generate information that managers can make decisions. To be able to take the right decisions necessary quality
information, quality information is influenced by the quality of accounting information systems. In view of the
above this paper considers the Influence Of Top Management Support On The Quality Of Accounting
Information System and Their Impact On The Quality Of Accounting Information. The study was a theoretical
research which considered the roles of top management support in quality of accounting information system and
impact of quality accounting information. From studies carried out this paper concludes that top management
support having improved quality of accounting information system have impacted positively to quality of
accounting information, thereby improve the quality of decision-making.
An Empirical Study on the information systems in the Moroccan organizations: ...INFOGAIN PUBLICATION
An information system, it’s the key point of the success of companies [5] [6]. Where from the necessity of investing to develop information systems, these investments concern to infrastructures, application software’s, set up systems, and existing processes. Companies have to follow policies to manage well their investment of information systems in an economic and optimal way, it is the subject of this paper. To validate our subject, our hypothesis, a study of ground was necessary. We opted for an empirical study on the information systems of the high-level Moroccan organizations in various sectors, by basing itself on scientific foundations. The study and the data analysis allowed us to propose new simplified models.
Influence of User Ability On The Quality of Accounting Information SystemArnol Awal
With the use of accounting information, the decision makers will obtain key information relating to future. Companies need information systems that are designed to assist organizations in the face of competition. Companies use accounting information system as a tool to generate information that managers can make decisions.
This research aims to investigate the relationships between the management information system, decision-making effectiveness of managers, and project success at Coca-Cola Vietnam. The study has five objectives: 1) understand how management information systems support decision-making, 2) analyze how decision-making and project success are impacted by the information system, 3) analyze causes for poor existing systems, 4) evaluate current system performance, and 5) recommend solutions to improve the system and decision-making. The research uses a mixed methods approach including surveys of 90 Coca-Cola Vietnam managers. The findings show that the existing system has low performance and does not adequately support decision-making or project success. Key issues include a complicated interface, inability to update with
Accounting Information System (AIS) Alignment And Non-Financial Performance I...CSCJournals
The objective of this research is to investigate the relationship between Accounting Information System (AIS) alignments and non-financial performance in Small and Medium Enterprises (SMEs). The result of this research is expected to help the owners of SMEs to understand the importance of AIS alignment to achieve non-financial performance. AIS alignment is influenced by several factors such as: organizational characteristics, owner commitment, and organizational strategies that effect on SMEs performance. The relationship between AIS alignment on performance is explored using data collected from SMEs owners in the Special Administrative Region of Yogyakarta (DIY). The result of this research shows that AIS sophistication, owner commitment, and external IT expertise have significant effects on AIS alignment. AIS alignment also has significant effect on non-financial performance.
6. The Usefulness Of Erp Systems For Effective ManagementDonovan Mulder
This document summarizes a research paper that examines the usefulness of enterprise resource planning (ERP) systems for effective management. The paper studies, through a questionnaire, the reasons why companies adopt ERP systems, the impact on management processes including implementation problems, and the benefits derived from ERP systems. The empirical evidence confirms several benefits of ERP systems for management processes but also implementation problems encountered. The results provide a basis for future research on fully exploiting the potential of ERP systems for more effective business integration.
This document discusses quality management system questionnaires. It provides information on quality management system questionnaire forms, tools, and strategies. It also lists additional useful resources for quality management including ebooks, forms, templates, key performance indicators, and interview questions. The main body includes a sample quality management system questionnaire for a company to complete. It requests information on the company, certification details, quality management tools used, and management systems. Included are sections on applicant information, certification information, and four common quality management tools - check sheets, control charts, Pareto charts, and scatter plots.
The document discusses foundations of information systems in business. It describes a firm as a physical system managed through a virtual system using information. A firm interfaces with its environment, taking resources and returning transformed resources. Information systems help track resources through the supply chain electronically. The use of the same ERP systems by supply chain members facilitates information flow, though ERP systems can be costly. Firms use virtual resources like information to gain competitive advantages.
Creating online questionnaires with Google Drive for quality feedbackThe EduHK
This document provides instructions on how to create online questionnaires using Google Docs. It discusses the benefits of using Google Docs, such as collaboration and data storage. It then walks through creating a sample questionnaire step-by-step, including adding questions, response types, and a thank you message. The document demonstrates how to share the questionnaire, view responses, and share editing access with other users.
The document defines internal control as a process overseen by a company's board of directors and senior management to reasonably ensure: effective and efficient operations, reliable financial reporting, and compliance with laws and regulations. It then provides 35 questions regarding internal controls for a manufacturing company, including questions about the effectiveness of the system, its ability to prevent fraud, optimization of resource use, accounting procedures, and controls over expenditures, payroll, investments and more. The source is listed as both internet resources and self-composed material.
ICQs provide system for the assessment of risks embedded in the internal control system. Every internal auditor prepares ICQs according to his understanding of the internal control system. There are some certain common areas that are present in every organization. This ICQs deal with those common areas that are integral part of every organization's internal control system.
Questionnaire on the use of technology in the classroomangiegum
The document is a questionnaire about technology use for a classroom. It contains 3 sections:
A) Attitudes toward technology measured on a Likert scale. B) Experience using the internet for various purposes like communication, information, entertainment. C) Familiarity with and interest in incorporating future technology trends like e-learning, mobile learning, virtual learning environments, blogs, etc. into studies.
The document discusses 360-degree performance appraisals. It explains that 360-degree appraisals involve collecting feedback about an employee from their manager, peers, direct reports, and customers. The process aims to provide a more comprehensive view of an employee's performance. Some key advantages are that it provides honest assessments from multiple perspectives and helps employees identify strengths and areas for development. However, 360-degree appraisals also have potential disadvantages like bias and lack of validity if not implemented correctly. The document also provides tips for effective implementation and training of appraisers.
Study and evaluation of government electronic accounting information systems ...Alexander Decker
1) The document evaluates government e-accounting systems in Jordan through studying their basic components, quality characteristics, and ability to meet user needs.
2) It finds that government systems have the basic components and quality characteristics at a medium level. They also meet user needs like financial management at a medium level.
3) The study aims to assess government systems in Jordan, which lacks prior specialized studies, in order to improve them and better meet the needs of various users and sectors.
Role of Accounting Information Systems in Control of Public Funds Case Studyijtsrd
The study problem is weak interest of public institutions on applying the accounting information systems in the control of the public funds as well the misuse of the public resources of the country. The study aim is to identify the role of using accounting information systems in protecting public assets, the role of using accounting information systems in test accounting data in public sector, and knowing the impact of use the accounting information systems on increasing the efficiency and effectiveness of public financial control of the country, and the impact of using accounting information systems in encouraging compliance with fiscal policies. The study concluded that The use of accounting information system helps to protect the public assets and properties, the use of accounting information systems has a major role in test accounting data in public sector, the use of accounting information systems positively affects the increase in efficiency and effectiveness of the public financial control, the use of accounting information systems positively to encourage compliance with the public financial policies. The study recommended as following necessity of applying the accounting information system that helps in protecting the states public assets and properties, the need to train and qualify accountants and auditors to use accounting information systems in order to increase the efficiency and effectiveness of financial control over public resources, the need to use accounting information systems in state institutions for their contribution to testing Accounting data, the necessity of using accounting systems to encourage compliance with the public financial policies. Mohamed Elnair Mohamedain Khogly "Role of Accounting Information Systems in Control of Public Funds - Case Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd61351.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/61351/role-of-accounting-information-systems-in-control-of-public-funds--case-study/mohamed-elnair-mohamedain-khogly
The of e government role in the development of government accounting informat...Alexander Decker
This document summarizes a research paper on the role of e-government in developing government accounting information systems. The paper aims to show how applying e-government impacts government accounting systems and their components. It also seeks to propose a framework for government accounting information systems under e-government. The paper reviews literature on how electronic operations affect accounting systems and identifies challenges for accountants working with increased data volumes and processing speeds under e-government. It develops hypotheses that increasing e-government transactions will require adapting accounting systems to meet new needs, and that e-government will impact both technical and human aspects of accounting information systems.
The ability of accounting information systems to support profitability and gr...Alexander Decker
This document summarizes a study that examined the impact of accounting information systems (AIS) on profitability and growth of industrial companies in Jordan. It specifically looked at return on equity (ROE) and return on assets (ROA) before and after companies implemented an AIS. The study found the averages of ROE and ROA both decreased after AIS implementation, contrary to previous research. However, the results could not be generalized due to issues Jordanian companies still face in applying accounting systems.
Energy Data Analytics | Energy Efficiency | IndiaUmesh Bhutoria
1) The document discusses the results of a survey on the role of energy data analytics in driving energy efficiency practices in India.
2) The survey found that over 90% of respondents believe energy optimization is the best cost reduction strategy and that energy efficiency will be key. Nearly 90% see data analytics as important to energy efficiency strategies.
3) However, surprisingly only 46% considered data analytics would add significant value currently, despite acknowledging its benefits, showing reluctance in its application remains. Building capacity was seen as important to maximize returns from data analytics.
Data Science for Building Energy Management a reviewMigue.docxrandyburney60861
Data Science for Building Energy Management: a review
Miguel Molina-Solanaa,b, Maŕıa Rosa,∗, M. Dolores Ruiza, Juan Gómez-Romeroa, M.J. Martin-Bautistaa
aDepartment of Computer Science and Artificial Intelligence, Universidad de Granada
bData Science Institute, Imperial College London
Abstract
The energy consumption of residential and commercial buildings has risen steadily in recent years, an
increase largely due to their HVAC systems. Expected energy loads, transportation, and storage as well
as user behavior influence the quantity and quality of the energy consumed daily in buildings. However,
technology is now available that can accurately monitor, collect, and store the huge amount of data involved
in this process. Furthermore, this technology is capable of analyzing and exploiting such data in meaningful
ways. Not surprisingly, the use of data science techniques to increase energy efficiency is currently attracting
a great deal of attention and interest. This paper reviews how Data Science has been applied to address the
most difficult problems faced by practitioners in the field of Energy Management, especially in the building
sector. The work also discusses the challenges and opportunities that will arise with the advent of fully
connected devices and new computational technologies.
1. Introduction
There is a general consensus in the world today that human activities are having a negative impact
on the environment and have accelerated both global warming and climate change. These environmental
threats have been intensified by the emissions produced by the energy required for the lighting and HVAC
(heating, ventilation and air-conditioning) systems in building constructions. According to the International
Energy Agency (IEA), residential and commercial buildings are responsible for up to 32% of the total final
energy consumption. In fact, in most IEA countries, they account for approximately 40% of the primary
energy consumption. Similar statistics are given by the World Business Council for Sustainable Development
(WBCSD) within the framework of its Energy Efficiency in Buildings (EEB) project1. Also provided is a
comprehensive review [1] of the state of the art in building energy use (with a primary focus on energy
demand).
These data indicate that inefficient energy management in aging buildings combined with rising construc-
tion activity in developed countries will cause energy consumption to soar in the near future and heighten the
negative impacts associated with this consumption. Moreover, variable energy costs call for the implemen-
tation of more intelligent strategies to adapt and reduce energy consumption as well as to find alternative
and sustainable energy sources. The relevance of these issues is clearly reflected in the research priorities of
the European Union, as stated in its Horizon2020 Societal Challenge “Secure, Clean and Efficient Energy”.
This work program targets a significant reduction in energy consu.
White Paper: Stop Manually Entering Your Utility Bills! Top 5 Reasons Why Aut...Urjanet
Companies, organizations, and governments are facing increasing environmental and economic challenges. The pressure to improve corporate profits and sustainability has forward-thinking companies turning to energy management as a strategic source of cost reduction, profit margin growth, and cash flow improvements, not to mention regulatory compliance.
Energy is the third-largest budget item for most U.S. companies and it represents $1 trillion of the nation’s gross domestic product1. Like any major expense, energy usage must be understood before it can be reduced. However, many organizations to this day still resort to employing teams of specialists to manually enter utility bill data each month for their hundreds of facilities under management. Identifying energy cost and carbon emissions reduction opportunities involves collecting data that is not only accurate, but also timely and complete — a task that can only be accomplished through automation.
This white paper discusses the top 5 reasons why the process of manual data entry of utility bills should be abandoned and why automation is vital to the operations and outlook of your organization.
- The document analyzes the impact of accounting information system usage on company e-business efficiency based on surveys of 252 Croatian companies.
- Chi-square and t-test analyses found a statistically significant relationship between accounting information system usage and higher e-business efficiency. Companies using accounting information systems had higher e-business performance scores on average.
- As accounting information systems standardize processes and provide more accurate and timely data, they allow companies to improve performance measures, use management accounting techniques more efficiently, and incorporate more non-financial information into decision making.
What affects digitalization process in developing economies? An evidence from...journalBEEI
The main objective of this paper is to investigate the SMEs’ leader perspective about the basic factors influencing the transformation into digitalization by SMEs they lead, using technological, organizational, and environmental (TOE) Model. The data were collected from 61 SMEs leaders in Oman, to achieve the study objective TOE model has been adopted. Internal consistency and data normality, and factor analysis were implemented. Structural equation modeling (SEM) used to test the proposed hypotheses. The outcomes of SEM indicate that TOE factors are significantly affects the ability of SMEs to digitalize their business process. The study findings come in the context of Omani definition of SMEs. More, no control was made for industry type to which SMEs participants are belong. Leaders of SMEs should frame strategies to simplify the digital transformation of their enterprises and attempt to provide organizational and technological facilities that will smooth their digitalization which will improve SMEs capabilities, as well as, increasing the international competitiveness of the SMEs. To the best of the authors' knowledge, this study is one of the first that investigated the digital transformation among SMEs from the leaders’ perspective in Oman.
Effect of Electronic Accounting on Operations of Selected Commercial Banks in...ijtsrd
This study examines the effect of electronic accounting on operation of commercial banks in Nigeria. Specifically the study sought to determine whether e accounting has restored customer's confidence on the safety of their fund and whether channel delivery system can sustain customer patronage. Survey research designs were adopted for the study. Data were collected through survey in which questionnaire was administered on a sample of 180 was purposively collected from population of selected banks. Data collected were analyzed by use of means and standard deviation and the formulated hypotheses were tested by the use of t test and Analysis of Variance statistical tools. Findings show that emergence of e accounting has restored confidence of the customers on the safety of their funds and delivery channels systems have helped to sustain customer's patronage in commercial banks. The findings of this study imply that e accounting in the banking system has increased Patronage of banks customers. In fact, e accounting has impacted positively on the banking system in Nigeria increasing its profitability, productivity and efficiency. Therefore, the researcher recommends that Central Bank of Nigeria should make it mandatory for all banks to embrace e accounting. Afodigbueokwu, Hillary E. (ACA) | Ofurum, Dalington C "Effect of Electronic Accounting on Operations of Selected Commercial Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5 , August 2019, URL: https://www.ijtsrd.com/papers/ijtsrd25257.pdfPaper URL: https://www.ijtsrd.com/management/accounting-and-finance/25257/effect-of-electronic-accounting-on-operations-of-selected-commercial-banks-in-nigeria/afodigbueokwu-hillary-e-aca
The impact of information technology on external audit fees a field study i...Alexander Decker
1. The document discusses factors that affect the determination of audit fees, specifically in the context of information technology.
2. It reviews previous studies that identified common factors like company size, time spent on the audit, and complexity of the audit that influence audit fees.
3. The study aims to analyze how the level of information technology used by a company undergoing an audit impacts audit fees in Jordan, as IT brings new risks and audit requirements that may increase costs.
Accounting Information System (AIS) Alignment And Non-Financial Performance I...CSCJournals
The objective of this research is to investigate the relationship between Accounting Information System (AIS) alignments and non-financial performance in Small and Medium Enterprises (SMEs). The result of this research is expected to help the owners of SMEs to understand the importance of AIS alignment to achieve non-financial performance. AIS alignment is influenced by several factors such as: organizational characteristics, owner commitment, and organizational strategies that effect on SMEs performance. The relationship between AIS alignment on performance is explored using data collected from SMEs owners in the Special Administrative Region of Yogyakarta (DIY). The result of this research shows that AIS sophistication, owner commitment, and external IT expertise have significant effects on AIS alignment. AIS alignment also has significant effect on non-financial performance.
6. The Usefulness Of Erp Systems For Effective ManagementDonovan Mulder
This document summarizes a research paper that examines the usefulness of enterprise resource planning (ERP) systems for effective management. The paper studies, through a questionnaire, the reasons why companies adopt ERP systems, the impact on management processes including implementation problems, and the benefits derived from ERP systems. The empirical evidence confirms several benefits of ERP systems for management processes but also implementation problems encountered. The results provide a basis for future research on fully exploiting the potential of ERP systems for more effective business integration.
This document discusses quality management system questionnaires. It provides information on quality management system questionnaire forms, tools, and strategies. It also lists additional useful resources for quality management including ebooks, forms, templates, key performance indicators, and interview questions. The main body includes a sample quality management system questionnaire for a company to complete. It requests information on the company, certification details, quality management tools used, and management systems. Included are sections on applicant information, certification information, and four common quality management tools - check sheets, control charts, Pareto charts, and scatter plots.
The document discusses foundations of information systems in business. It describes a firm as a physical system managed through a virtual system using information. A firm interfaces with its environment, taking resources and returning transformed resources. Information systems help track resources through the supply chain electronically. The use of the same ERP systems by supply chain members facilitates information flow, though ERP systems can be costly. Firms use virtual resources like information to gain competitive advantages.
Creating online questionnaires with Google Drive for quality feedbackThe EduHK
This document provides instructions on how to create online questionnaires using Google Docs. It discusses the benefits of using Google Docs, such as collaboration and data storage. It then walks through creating a sample questionnaire step-by-step, including adding questions, response types, and a thank you message. The document demonstrates how to share the questionnaire, view responses, and share editing access with other users.
The document defines internal control as a process overseen by a company's board of directors and senior management to reasonably ensure: effective and efficient operations, reliable financial reporting, and compliance with laws and regulations. It then provides 35 questions regarding internal controls for a manufacturing company, including questions about the effectiveness of the system, its ability to prevent fraud, optimization of resource use, accounting procedures, and controls over expenditures, payroll, investments and more. The source is listed as both internet resources and self-composed material.
ICQs provide system for the assessment of risks embedded in the internal control system. Every internal auditor prepares ICQs according to his understanding of the internal control system. There are some certain common areas that are present in every organization. This ICQs deal with those common areas that are integral part of every organization's internal control system.
Questionnaire on the use of technology in the classroomangiegum
The document is a questionnaire about technology use for a classroom. It contains 3 sections:
A) Attitudes toward technology measured on a Likert scale. B) Experience using the internet for various purposes like communication, information, entertainment. C) Familiarity with and interest in incorporating future technology trends like e-learning, mobile learning, virtual learning environments, blogs, etc. into studies.
The document discusses 360-degree performance appraisals. It explains that 360-degree appraisals involve collecting feedback about an employee from their manager, peers, direct reports, and customers. The process aims to provide a more comprehensive view of an employee's performance. Some key advantages are that it provides honest assessments from multiple perspectives and helps employees identify strengths and areas for development. However, 360-degree appraisals also have potential disadvantages like bias and lack of validity if not implemented correctly. The document also provides tips for effective implementation and training of appraisers.
Study and evaluation of government electronic accounting information systems ...Alexander Decker
1) The document evaluates government e-accounting systems in Jordan through studying their basic components, quality characteristics, and ability to meet user needs.
2) It finds that government systems have the basic components and quality characteristics at a medium level. They also meet user needs like financial management at a medium level.
3) The study aims to assess government systems in Jordan, which lacks prior specialized studies, in order to improve them and better meet the needs of various users and sectors.
Role of Accounting Information Systems in Control of Public Funds Case Studyijtsrd
The study problem is weak interest of public institutions on applying the accounting information systems in the control of the public funds as well the misuse of the public resources of the country. The study aim is to identify the role of using accounting information systems in protecting public assets, the role of using accounting information systems in test accounting data in public sector, and knowing the impact of use the accounting information systems on increasing the efficiency and effectiveness of public financial control of the country, and the impact of using accounting information systems in encouraging compliance with fiscal policies. The study concluded that The use of accounting information system helps to protect the public assets and properties, the use of accounting information systems has a major role in test accounting data in public sector, the use of accounting information systems positively affects the increase in efficiency and effectiveness of the public financial control, the use of accounting information systems positively to encourage compliance with the public financial policies. The study recommended as following necessity of applying the accounting information system that helps in protecting the states public assets and properties, the need to train and qualify accountants and auditors to use accounting information systems in order to increase the efficiency and effectiveness of financial control over public resources, the need to use accounting information systems in state institutions for their contribution to testing Accounting data, the necessity of using accounting systems to encourage compliance with the public financial policies. Mohamed Elnair Mohamedain Khogly "Role of Accounting Information Systems in Control of Public Funds - Case Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd61351.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/61351/role-of-accounting-information-systems-in-control-of-public-funds--case-study/mohamed-elnair-mohamedain-khogly
The of e government role in the development of government accounting informat...Alexander Decker
This document summarizes a research paper on the role of e-government in developing government accounting information systems. The paper aims to show how applying e-government impacts government accounting systems and their components. It also seeks to propose a framework for government accounting information systems under e-government. The paper reviews literature on how electronic operations affect accounting systems and identifies challenges for accountants working with increased data volumes and processing speeds under e-government. It develops hypotheses that increasing e-government transactions will require adapting accounting systems to meet new needs, and that e-government will impact both technical and human aspects of accounting information systems.
The ability of accounting information systems to support profitability and gr...Alexander Decker
This document summarizes a study that examined the impact of accounting information systems (AIS) on profitability and growth of industrial companies in Jordan. It specifically looked at return on equity (ROE) and return on assets (ROA) before and after companies implemented an AIS. The study found the averages of ROE and ROA both decreased after AIS implementation, contrary to previous research. However, the results could not be generalized due to issues Jordanian companies still face in applying accounting systems.
Energy Data Analytics | Energy Efficiency | IndiaUmesh Bhutoria
1) The document discusses the results of a survey on the role of energy data analytics in driving energy efficiency practices in India.
2) The survey found that over 90% of respondents believe energy optimization is the best cost reduction strategy and that energy efficiency will be key. Nearly 90% see data analytics as important to energy efficiency strategies.
3) However, surprisingly only 46% considered data analytics would add significant value currently, despite acknowledging its benefits, showing reluctance in its application remains. Building capacity was seen as important to maximize returns from data analytics.
Data Science for Building Energy Management a reviewMigue.docxrandyburney60861
Data Science for Building Energy Management: a review
Miguel Molina-Solanaa,b, Maŕıa Rosa,∗, M. Dolores Ruiza, Juan Gómez-Romeroa, M.J. Martin-Bautistaa
aDepartment of Computer Science and Artificial Intelligence, Universidad de Granada
bData Science Institute, Imperial College London
Abstract
The energy consumption of residential and commercial buildings has risen steadily in recent years, an
increase largely due to their HVAC systems. Expected energy loads, transportation, and storage as well
as user behavior influence the quantity and quality of the energy consumed daily in buildings. However,
technology is now available that can accurately monitor, collect, and store the huge amount of data involved
in this process. Furthermore, this technology is capable of analyzing and exploiting such data in meaningful
ways. Not surprisingly, the use of data science techniques to increase energy efficiency is currently attracting
a great deal of attention and interest. This paper reviews how Data Science has been applied to address the
most difficult problems faced by practitioners in the field of Energy Management, especially in the building
sector. The work also discusses the challenges and opportunities that will arise with the advent of fully
connected devices and new computational technologies.
1. Introduction
There is a general consensus in the world today that human activities are having a negative impact
on the environment and have accelerated both global warming and climate change. These environmental
threats have been intensified by the emissions produced by the energy required for the lighting and HVAC
(heating, ventilation and air-conditioning) systems in building constructions. According to the International
Energy Agency (IEA), residential and commercial buildings are responsible for up to 32% of the total final
energy consumption. In fact, in most IEA countries, they account for approximately 40% of the primary
energy consumption. Similar statistics are given by the World Business Council for Sustainable Development
(WBCSD) within the framework of its Energy Efficiency in Buildings (EEB) project1. Also provided is a
comprehensive review [1] of the state of the art in building energy use (with a primary focus on energy
demand).
These data indicate that inefficient energy management in aging buildings combined with rising construc-
tion activity in developed countries will cause energy consumption to soar in the near future and heighten the
negative impacts associated with this consumption. Moreover, variable energy costs call for the implemen-
tation of more intelligent strategies to adapt and reduce energy consumption as well as to find alternative
and sustainable energy sources. The relevance of these issues is clearly reflected in the research priorities of
the European Union, as stated in its Horizon2020 Societal Challenge “Secure, Clean and Efficient Energy”.
This work program targets a significant reduction in energy consu.
White Paper: Stop Manually Entering Your Utility Bills! Top 5 Reasons Why Aut...Urjanet
Companies, organizations, and governments are facing increasing environmental and economic challenges. The pressure to improve corporate profits and sustainability has forward-thinking companies turning to energy management as a strategic source of cost reduction, profit margin growth, and cash flow improvements, not to mention regulatory compliance.
Energy is the third-largest budget item for most U.S. companies and it represents $1 trillion of the nation’s gross domestic product1. Like any major expense, energy usage must be understood before it can be reduced. However, many organizations to this day still resort to employing teams of specialists to manually enter utility bill data each month for their hundreds of facilities under management. Identifying energy cost and carbon emissions reduction opportunities involves collecting data that is not only accurate, but also timely and complete — a task that can only be accomplished through automation.
This white paper discusses the top 5 reasons why the process of manual data entry of utility bills should be abandoned and why automation is vital to the operations and outlook of your organization.
- The document analyzes the impact of accounting information system usage on company e-business efficiency based on surveys of 252 Croatian companies.
- Chi-square and t-test analyses found a statistically significant relationship between accounting information system usage and higher e-business efficiency. Companies using accounting information systems had higher e-business performance scores on average.
- As accounting information systems standardize processes and provide more accurate and timely data, they allow companies to improve performance measures, use management accounting techniques more efficiently, and incorporate more non-financial information into decision making.
What affects digitalization process in developing economies? An evidence from...journalBEEI
The main objective of this paper is to investigate the SMEs’ leader perspective about the basic factors influencing the transformation into digitalization by SMEs they lead, using technological, organizational, and environmental (TOE) Model. The data were collected from 61 SMEs leaders in Oman, to achieve the study objective TOE model has been adopted. Internal consistency and data normality, and factor analysis were implemented. Structural equation modeling (SEM) used to test the proposed hypotheses. The outcomes of SEM indicate that TOE factors are significantly affects the ability of SMEs to digitalize their business process. The study findings come in the context of Omani definition of SMEs. More, no control was made for industry type to which SMEs participants are belong. Leaders of SMEs should frame strategies to simplify the digital transformation of their enterprises and attempt to provide organizational and technological facilities that will smooth their digitalization which will improve SMEs capabilities, as well as, increasing the international competitiveness of the SMEs. To the best of the authors' knowledge, this study is one of the first that investigated the digital transformation among SMEs from the leaders’ perspective in Oman.
Effect of Electronic Accounting on Operations of Selected Commercial Banks in...ijtsrd
This study examines the effect of electronic accounting on operation of commercial banks in Nigeria. Specifically the study sought to determine whether e accounting has restored customer's confidence on the safety of their fund and whether channel delivery system can sustain customer patronage. Survey research designs were adopted for the study. Data were collected through survey in which questionnaire was administered on a sample of 180 was purposively collected from population of selected banks. Data collected were analyzed by use of means and standard deviation and the formulated hypotheses were tested by the use of t test and Analysis of Variance statistical tools. Findings show that emergence of e accounting has restored confidence of the customers on the safety of their funds and delivery channels systems have helped to sustain customer's patronage in commercial banks. The findings of this study imply that e accounting in the banking system has increased Patronage of banks customers. In fact, e accounting has impacted positively on the banking system in Nigeria increasing its profitability, productivity and efficiency. Therefore, the researcher recommends that Central Bank of Nigeria should make it mandatory for all banks to embrace e accounting. Afodigbueokwu, Hillary E. (ACA) | Ofurum, Dalington C "Effect of Electronic Accounting on Operations of Selected Commercial Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5 , August 2019, URL: https://www.ijtsrd.com/papers/ijtsrd25257.pdfPaper URL: https://www.ijtsrd.com/management/accounting-and-finance/25257/effect-of-electronic-accounting-on-operations-of-selected-commercial-banks-in-nigeria/afodigbueokwu-hillary-e-aca
The impact of information technology on external audit fees a field study i...Alexander Decker
1. The document discusses factors that affect the determination of audit fees, specifically in the context of information technology.
2. It reviews previous studies that identified common factors like company size, time spent on the audit, and complexity of the audit that influence audit fees.
3. The study aims to analyze how the level of information technology used by a company undergoing an audit impacts audit fees in Jordan, as IT brings new risks and audit requirements that may increase costs.
Analysis of Electric Power Consumption using Smart Meter DataIRJET Journal
This document proposes an analytical model to analyze electric power consumption using smart meter data. The model consists of two modules: 1) A consumer-oriented module that clusters consumers with similar appliances and analyzes consumption patterns to provide customized recommendations for reducing usage. 2) A predictive module that uses historical consumption data to identify trends and predict future usage or irregularities. The proposed system first collects smart meter data, preprocesses it, then clusters consumers using k-means clustering based on appliance type and number. Consumption profiles are analyzed within each cluster to develop standards and suggest recommendations. Historical data is also used for predictive modeling and outlier detection.
This document discusses how business analytics can help improve the Indian power sector. It explains that business analytics can help better manage the power sector to make it more financially viable and promote competition, in line with objectives of the Indian Electricity Act of 2003. The document outlines the role of integrating business analytics with big data in the power sector. It also discusses software requirements and attributes needed for business analytics in power generation, transmission and distribution utilities. Finally, it provides examples of how business analytics can help analyze customer data, transmission losses, revenue realization, plant efficiencies, load forecasting, and support faster decision making.
This document discusses how business analytics can help improve the management and financial viability of India's power sector. It describes how analytics can be applied across generation, transmission, and distribution to better understand operations, reduce losses, improve revenue, and enhance decision making. The integration of business analytics with big data from the power sector is seen as important for developing power quality services. Overall, business analytics has the potential to improve various aspects of the power sector in India through more effective analysis of the large amount of operational and customer data that is now available.
The Impact of Information Technology on Business Transformation in the Operat...IJMIT JOURNAL
The study aims at measuring the effects of information technology on the transformation of businesses in communication companies in Jordan. The study population consisted of companies' directors as well as their deputies, assistants, advisors, in addition to department managers and their assistants. The total number of the study subjects is 3 designated communication companies in Jordan; these are: Zain, Umniah, and Orange. To achieve the aim of the study, the researcher had prepared a questionnaire which comprises of 45 items covering the three factors of the independent variable (Information Technology): infrastructure, developmental environment, and executive support systems and applications, as well as the three factors of the dependent variable (Transformation of Businesses): operations, organization change, and workers' competence. In order to test the hypotheses, the following three criteria were adequately used: The Medians, the Standard Deviations, as well as the Regression Analysis. The study has reached a number of results; the most notable amongst these results is that there is a positive effect that is statistically significant of information technology on the elements of business transformation in Jordanian communication companies and all of their relating elements.
The Impact of Information Technology on Business Transformation in the Operat...IJMIT JOURNAL
The study aims at measuring the effects of information technology on the transformation of businesses in communication companies in Jordan. The study population consisted of companies' directors as well as their deputies, assistants, advisors, in addition to department managers and their assistants. The total number of the study subjects is 3 designated communication companies in Jordan; these are: Zain, Umniah, and Orange. To achieve the aim of the study, the researcher had prepared a questionnaire which comprises of 45 items covering the three factors of the independent variable (Information Technology): infrastructure, developmental environment, and executive support systems and applications, as well as the three factors of the dependent variable (Transformation of Businesses): operations, organization change, and workers' competence. In order to test the hypotheses, the following three criteria were adequately used: The Medians, the Standard Deviations, as well as the Regression Analysis. The study has reached a number of results; the most notable amongst these results is that there is a positive effect that is statistically significant of information technology on the elements of business transformation in Jordanian communication companies and all of their relating elements.
The last decade of the twentieth century and the turn of twenty-first century witnessed significant progress in technology in general and information technology and communication in particular. Such progress still continues until today, accelerating with wide quick strides more than ever. This age has produced many mechanisms for manufacturing knowledge and more advanced technological means that have made the globe as a small village. Communication technology, which is represented by the internet, has played a huge rule in transferring information and technological revolution from the north to the south passing by the east and the west at the same time. All of that have had an impact on all political, economic, educational, teaching, social, media, and advertisement systems in all communities.
The term technology is derived from Greek. It consists of two parts, techno, which means skills or art, and logy, which means science or study. Thus, the word technology means the science of performance, science of implementation, or the technical methods to achieve a practical purpose, the science of industrial operation.
The reality of the changing process of accounting policies in jordanian touri...Alexander Decker
This document summarizes a study on the changing of accounting policies in Jordanian tourism companies. It finds that rules and regulations do not hinder changes to accounting policies. Administration and other departments do not participate in decisions to change policies, and new administrations often make changes simply because they want to. Companies make changes to attract lenders, and there is a lack of understanding of qualitative characteristics of information leading to policy changes. The study recommends organizing the process of changing accounting policies in these companies and involving more parties, including using external consultants and auditors. Companies should also develop a clear framework for understanding information quality when considering policy changes.
11.the reality of the changing process of accounting policies in jordanian to...Alexander Decker
This document summarizes a study on the changing of accounting policies in Jordanian tourism companies. It finds that rules and regulations do not hinder changes to accounting policies. Administrative departments do not participate in decisions to change policies, and new administrations often make changes simply because they want to. Companies make changes to attract lenders, and there is a lack of understanding of qualitative characteristics of information leading to policy changes. The study recommends organizing the policy change process and involving departments in decision making. Companies should also consider experience from consulting offices when changing policies.
International Journal of Engineering Research and DevelopmentIJERD Editor
Electrical, Electronics and Computer Engineering,
Information Engineering and Technology,
Mechanical, Industrial and Manufacturing Engineering,
Automation and Mechatronics Engineering,
Material and Chemical Engineering,
Civil and Architecture Engineering,
Biotechnology and Bio Engineering,
Environmental Engineering,
Petroleum and Mining Engineering,
Marine and Agriculture engineering,
Aerospace Engineering.
This document proposes integrating an organization's computerized maintenance management system (CMMS) with their energy efficiency management system (EEMS) to create efficiencies. It suggests adding modules to the existing CMMS to track energy usage data for assets. This would eliminate duplicating data collection efforts between the two systems. Integrating the systems could help organizations reduce energy costs, increase equipment life, and improve profits by better monitoring energy usage and equipment maintenance needs. The document also discusses techniques for energy monitoring and targeting to establish performance benchmarks and targets for energy management programs.
Similar to Electronic accounting information systems efficiency in energy sector under conditions of uncertainty (20)
Abnormalities of hormones and inflammatory cytokines in women affected with p...Alexander Decker
Women with polycystic ovary syndrome (PCOS) have elevated levels of hormones like luteinizing hormone and testosterone, as well as higher levels of insulin and insulin resistance compared to healthy women. They also have increased levels of inflammatory markers like C-reactive protein, interleukin-6, and leptin. This study found these abnormalities in the hormones and inflammatory cytokines of women with PCOS ages 23-40, indicating that hormone imbalances associated with insulin resistance and elevated inflammatory markers may worsen infertility in women with PCOS.
A usability evaluation framework for b2 c e commerce websitesAlexander Decker
This document presents a framework for evaluating the usability of B2C e-commerce websites. It involves user testing methods like usability testing and interviews to identify usability problems in areas like navigation, design, purchasing processes, and customer service. The framework specifies goals for the evaluation, determines which website aspects to evaluate, and identifies target users. It then describes collecting data through user testing and analyzing the results to identify usability problems and suggest improvements.
A universal model for managing the marketing executives in nigerian banksAlexander Decker
This document discusses a study that aimed to synthesize motivation theories into a universal model for managing marketing executives in Nigerian banks. The study was guided by Maslow and McGregor's theories. A sample of 303 marketing executives was used. The results showed that managers will be most effective at motivating marketing executives if they consider individual needs and create challenging but attainable goals. The emerged model suggests managers should provide job satisfaction by tailoring assignments to abilities and monitoring performance with feedback. This addresses confusion faced by Nigerian bank managers in determining effective motivation strategies.
A unique common fixed point theorems in generalized dAlexander Decker
This document presents definitions and properties related to generalized D*-metric spaces and establishes some common fixed point theorems for contractive type mappings in these spaces. It begins by introducing D*-metric spaces and generalized D*-metric spaces, defines concepts like convergence and Cauchy sequences. It presents lemmas showing the uniqueness of limits in these spaces and the equivalence of different definitions of convergence. The goal of the paper is then stated as obtaining a unique common fixed point theorem for generalized D*-metric spaces.
A trends of salmonella and antibiotic resistanceAlexander Decker
This document provides a review of trends in Salmonella and antibiotic resistance. It begins with an introduction to Salmonella as a facultative anaerobe that causes nontyphoidal salmonellosis. The emergence of antimicrobial-resistant Salmonella is then discussed. The document proceeds to cover the historical perspective and classification of Salmonella, definitions of antimicrobials and antibiotic resistance, and mechanisms of antibiotic resistance in Salmonella including modification or destruction of antimicrobial agents, efflux pumps, modification of antibiotic targets, and decreased membrane permeability. Specific resistance mechanisms are discussed for several classes of antimicrobials.
A transformational generative approach towards understanding al-istifhamAlexander Decker
This document discusses a transformational-generative approach to understanding Al-Istifham, which refers to interrogative sentences in Arabic. It begins with an introduction to the origin and development of Arabic grammar. The paper then explains the theoretical framework of transformational-generative grammar that is used. Basic linguistic concepts and terms related to Arabic grammar are defined. The document analyzes how interrogative sentences in Arabic can be derived and transformed via tools from transformational-generative grammar, categorizing Al-Istifham into linguistic and literary questions.
A time series analysis of the determinants of savings in namibiaAlexander Decker
This document summarizes a study on the determinants of savings in Namibia from 1991 to 2012. It reviews previous literature on savings determinants in developing countries. The study uses time series analysis including unit root tests, cointegration, and error correction models to analyze the relationship between savings and variables like income, inflation, population growth, deposit rates, and financial deepening in Namibia. The results found inflation and income have a positive impact on savings, while population growth negatively impacts savings. Deposit rates and financial deepening were found to have no significant impact. The study reinforces previous work and emphasizes the importance of improving income levels to achieve higher savings rates in Namibia.
A therapy for physical and mental fitness of school childrenAlexander Decker
This document summarizes a study on the importance of exercise in maintaining physical and mental fitness for school children. It discusses how physical and mental fitness are developed through participation in regular physical exercises and cannot be achieved solely through classroom learning. The document outlines different types and components of fitness and argues that developing fitness should be a key objective of education systems. It recommends that schools ensure pupils engage in graded physical activities and exercises to support their overall development.
A theory of efficiency for managing the marketing executives in nigerian banksAlexander Decker
This document summarizes a study examining efficiency in managing marketing executives in Nigerian banks. The study was examined through the lenses of Kaizen theory (continuous improvement) and efficiency theory. A survey of 303 marketing executives from Nigerian banks found that management plays a key role in identifying and implementing efficiency improvements. The document recommends adopting a "3H grand strategy" to improve the heads, hearts, and hands of management and marketing executives by enhancing their knowledge, attitudes, and tools.
This document discusses evaluating the link budget for effective 900MHz GSM communication. It describes the basic parameters needed for a high-level link budget calculation, including transmitter power, antenna gains, path loss, and propagation models. Common propagation models for 900MHz that are described include Okumura model for urban areas and Hata model for urban, suburban, and open areas. Rain attenuation is also incorporated using the updated ITU model to improve communication during rainfall.
A synthetic review of contraceptive supplies in punjabAlexander Decker
This document discusses contraceptive use in Punjab, Pakistan. It begins by providing background on the benefits of family planning and contraceptive use for maternal and child health. It then analyzes contraceptive commodity data from Punjab, finding that use is still low despite efforts to improve access. The document concludes by emphasizing the need for strategies to bridge gaps and meet the unmet need for effective and affordable contraceptive methods and supplies in Punjab in order to improve health outcomes.
A synthesis of taylor’s and fayol’s management approaches for managing market...Alexander Decker
1) The document discusses synthesizing Taylor's scientific management approach and Fayol's process management approach to identify an effective way to manage marketing executives in Nigerian banks.
2) It reviews Taylor's emphasis on efficiency and breaking tasks into small parts, and Fayol's focus on developing general management principles.
3) The study administered a survey to 303 marketing executives in Nigerian banks to test if combining elements of Taylor and Fayol's approaches would help manage their performance through clear roles, accountability, and motivation. Statistical analysis supported combining the two approaches.
A survey paper on sequence pattern mining with incrementalAlexander Decker
This document summarizes four algorithms for sequential pattern mining: GSP, ISM, FreeSpan, and PrefixSpan. GSP is an Apriori-based algorithm that incorporates time constraints. ISM extends SPADE to incrementally update patterns after database changes. FreeSpan uses frequent items to recursively project databases and grow subsequences. PrefixSpan also uses projection but claims to not require candidate generation. It recursively projects databases based on short prefix patterns. The document concludes by stating the goal was to find an efficient scheme for extracting sequential patterns from transactional datasets.
A survey on live virtual machine migrations and its techniquesAlexander Decker
This document summarizes several techniques for live virtual machine migration in cloud computing. It discusses works that have proposed affinity-aware migration models to improve resource utilization, energy efficient migration approaches using storage migration and live VM migration, and a dynamic consolidation technique using migration control to avoid unnecessary migrations. The document also summarizes works that have designed methods to minimize migration downtime and network traffic, proposed a resource reservation framework for efficient migration of multiple VMs, and addressed real-time issues in live migration. Finally, it provides a table summarizing the techniques, tools used, and potential future work or gaps identified for each discussed work.
A survey on data mining and analysis in hadoop and mongo dbAlexander Decker
This document discusses data mining of big data using Hadoop and MongoDB. It provides an overview of Hadoop and MongoDB and their uses in big data analysis. Specifically, it proposes using Hadoop for distributed processing and MongoDB for data storage and input. The document reviews several related works that discuss big data analysis using these tools, as well as their capabilities for scalable data storage and mining. It aims to improve computational time and fault tolerance for big data analysis by mining data stored in Hadoop using MongoDB and MapReduce.
1. The document discusses several challenges for integrating media with cloud computing including media content convergence, scalability and expandability, finding appropriate applications, and reliability.
2. Media content convergence challenges include dealing with the heterogeneity of media types, services, networks, devices, and quality of service requirements as well as integrating technologies used by media providers and consumers.
3. Scalability and expandability challenges involve adapting to the increasing volume of media content and being able to support new media formats and outlets over time.
This document surveys trust architectures that leverage provenance in wireless sensor networks. It begins with background on provenance, which refers to the documented history or derivation of data. Provenance can be used to assess trust by providing metadata about how data was processed. The document then discusses challenges for using provenance to establish trust in wireless sensor networks, which have constraints on energy and computation. Finally, it provides background on trust, which is the subjective probability that a node will behave dependably. Trust architectures need to be lightweight to account for the constraints of wireless sensor networks.
This document discusses private equity investments in Kenya. It provides background on private equity and discusses trends in various regions. The objectives of the study discussed are to establish the extent of private equity adoption in Kenya, identify common forms of private equity utilized, and determine typical exit strategies. Private equity can involve venture capital, leveraged buyouts, or mezzanine financing. Exits allow recycling of capital into new opportunities. The document provides context on private equity globally and in developing markets like Africa to frame the goals of the study.
This document discusses a study that analyzes the financial health of the Indian logistics industry from 2005-2012 using Altman's Z-score model. The study finds that the average Z-score for selected logistics firms was in the healthy to very healthy range during the study period. The average Z-score increased from 2006 to 2010 when the Indian economy was hit by the global recession, indicating the overall performance of the Indian logistics industry was good. The document reviews previous literature on measuring financial performance and distress using ratios and Z-scores, and outlines the objectives and methodology used in the current study.
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This PowerPoint compilation offers a comprehensive overview of 20 leading innovation management frameworks and methodologies, selected for their broad applicability across various industries and organizational contexts. These frameworks are valuable resources for a wide range of users, including business professionals, educators, and consultants.
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This compilation is ideal for anyone looking to enhance their understanding of innovation management and drive meaningful change within their organization. Whether you aim to improve product development processes, enhance customer experiences, or drive digital transformation, these frameworks offer valuable insights and tools to help you achieve your goals.
INCLUDED FRAMEWORKS/MODELS:
1. Stanford’s Design Thinking
2. IDEO’s Human-Centered Design
3. Strategyzer’s Business Model Innovation
4. Lean Startup Methodology
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How to Start Up a Company: A Step-by-Step Guide Starting a company is an exciting adventure that combines creativity, strategy, and hard work. It can seem overwhelming at first, but with the right guidance, anyone can transform a great idea into a successful business. Let's dive into how to start up a company, from the initial spark of an idea to securing funding and launching your startup.
Introduction
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Electronic accounting information systems efficiency in energy sector under conditions of uncertainty
1. Research Journal of Finance and Accounting www.iiste.org
ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
Electronic Accounting Information Systems Efficiency in Energy
Sector under Conditions of Uncertainty - A Field Study Electricity
Companies in the Hashemite Kingdom of Jordan
Dr Reem okab al-kasswna
Al,Balqa Applied University, Jordan, al-huson college
Tell- 0799933220- E-mail : medoheart2000@yahoo.com
Abstract
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.
1-Introduction
Management faces many situations in which needs to make significant decisions that affect the company's
earnings and financial position as a result from that companies may encounter situations resulting from the rapid
developments in several areas, in addition to strong competition between companies. Business may face crises,
because of lack of raw materials essential to the production process due to the deficiencies of these materials. So
it is necessary to deal with crises, and this requires that the companies should have information system provides
information that help administration in dealing with the crises. In the Hashemite Kingdom of Jordan, the energy
sector especially electricity companies faces crisis at the beginning of the political changes in the Arab world and
the Republic of Egypt in particular. It is represented in natural gas breakdown, which is the basic material in
generating electric energy in Jordan. Therefore, the company should use the more expensive alternative
materials such as oil products. As being shareholding companies, this affects their profits and increase the
operational costs, so that Jordanian electricity companies can deal with and manage these crises, it is important
to have accounting information system as recent studies and experiments have found that accounting information
system is an appropriate system management can rely on and it is useful for decision-making and crisis
management.
This research demonstrates the effectiveness of accounting information systems in providing appropriate
financial information, which helps companies administrations to take decisions related to operational
alternatives and means which can be used to manage the crisis encountered by the Jordanian electricity
companies.
2-The study significance
The study significance comes from the following:
2-1- The conditions of uncertainty and crisis management are conditions that the Jordanian electricity companies
may face as a result of changes and political conditions that affect the electricity industry.
2-2- This paper presents an analytical study to demonstrate the importance of the role of accounting information
system in providing information that the administration depends on in planning and decision-making in crisis
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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
management.
2-3- The study significance comes from the importance of the energy sector especially electricity companies as a
vital and important sector for community and studies address this issue – to the best of the researcher’s
knowledge -
3-The study problem:
The accounting information system represents a main factor which management based on in decision-making,
planning and control through data and information provided by this system. The problem that the company faces
many conditions and situations of uncertainty, which makes it difficult to predict the next event, so the research
problem can be outlined in the following questions:
3-1- Do the properties of accounting information systems affect the performance of Jordanian electricity
companies under conditions of uncertainty?
3-2 Is electronic accounting information systems in Jordanian electricity companies active in providing
information for the purposes of planning under conditions of uncertainty?
3-3 Is electronic accounting information systems in Jordanian electricity companies active in providing
information for the purposes of decision-making under conditions of uncertainty?
3-4 Is electronic accounting information systems in Jordanian electricity companies active in providing
information for the purposes of control under conditions of uncertainty?
4-The study Hypotheses
Based on the study problem, the following hypotheses are developed:
4-1 The properties of accounting information systems affect the performance of Jordanian electricity companies
under the conditions of uncertainty
4-2 Electronic accounting information systems contribute to Jordanian electricity companies in providing
information for purposes of planning under conditions of uncertainty
4-3 Electronic accounting information systems contribute to Jordanian electricity companies in providing
information on decision-making under conditions of uncertainty
4-5 Electronic accounting information systems contribute to Jordanian electricity companies in providing
information for the purposes of control under conditions of uncertainty.
5-The study objectives
The study aims to the following:
5-1 Define the characteristics of electronic accounting information systems that affect the performance of
electricity companies in Jordan under conditions of uncertainty
5- 2Demonstrate the effectiveness of the electronic accounting information system in Jordanian electricity
companies to provide information for the purposes of planning under conditions of uncertainty
5- 3Demonstrate the effectiveness of the electronic accounting information system Jordanian electricity
companies to provide information on decision-making under conditions of uncertainty.
5-4 Demonstrate the effectiveness of the electronic accounting information system in Jordanian electricity
companies to provide information for the purposes of control under conditions of uncertainty.
5- 5Demonstrate the most important obstacles that limit the use of electronic accounting information system in
crisis management - the conditions of uncertainty - in Jordanian electricity companies
6 - Previous Studies and Theoretical Framework
6-1Previous Studies:
- (Theresa and Stuart, 2000) Study: It aims to identify the effects of application of information technology and
restructuring of functional performance of public sector institutions. The most important results of this study are
that there is a little impact of the application of information technology on the number of administrative levels,
while this application has an important role in helping the workers in the mentioned institutions in the
involvement in decision-making process. The application of this technology helps to restructure the public sector
institutions without having a major impact on the performance of those institutions.
- Khatab Study (2002) This study aims to identify the factors affecting the efficiency and effectiveness of
accounting information systems in Jordanian commercial banks. It also demonstrates the impact of
administrative decisions models on efficiency and effectiveness of accounting information systems used in
commercial banks in Jordan. It also focuses on the impact of computers programs on the efficiency and
effectiveness of accounting information systems used in commercial banks in Jordan, the study based on primary
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Vol 3, No 5, 2012
data collection on scientific questionnaire and distributed over the entire study population (9) banks, (54)
questionnaires have been distributed to these banks 50)) questionnaires have been recovered. The study has
found that the highest impact of environmental factors on the efficiency and effectiveness of accounting
information systems used in commercial banks in Jordan, with regard to regulations and accepted accounting
standards and auditing rules used in the bank. The study also shows that the behavioral factors of information
users has an impact on the efficiency and effectiveness of those systems.
- (Serafeimidis and Simithon, 2003) Study: The study aims to assess the information systems by studying the
social and organizational dimensions affecting them and to achieve the objectives of the study, the questionnaire
was designed and applied to a sample of 160 employees working in information systems departments of
participating companies . One of the most important results of this paper is that there are social and
organizational dimensions must be addressed and the assessment process of these systems were complex and
needs large human efforts of the entity’s staff who are familiar with the system and know its secretes and
capacities. The study indicates that it is necessary that assessment process is synchronously conducted and
planned on a regular basis with the work performance.
- (Khalid, 2004) Study: The study aims to evaluate the performance of computer-based accounting systems
suitable to meet the department needs. The questionnaire was designed to explore the opinions of officials of
industrial companies in Jordan on the performance of those systems. The study results shows that the majority of
Jordanian Industrial Companies rely on computer-based accounting information systems, and applicable
regulations achieve the objectives of users of financial and administrative statements as well as ease and speed
of such systems to meet the needs of such data users.
- (Muasher and Khisbeh, 2006) Study: The study aims to identify the impact of organizational and technical
factors on the applications of management information systems in the Jordanian banking sector and to achieve
the objectives of the study, the questionnaire was designed and developed for the purpose of data collection and
distribution to the study sample. The most important results of the study is that there is a statistically significant
effect for the technical and organizational factors variables in the applications of management information
systems in its role and importance in achieving psychological satisfaction, acceptance of the resistance reasons,
the raise of employees morale and importance in the organization.
- (Abdullah and Qatanani, 2007) Study: The study aims to identify the characteristics and variables, and
factors that make up the banking environment and to measure the impact on the efficiency and effectiveness of
accounting information systems in Jordanian commercial banks. The study data has been collected through a
questionnaire that distributed to a sample workers in management of information systems in those banks. The
most important results of the study are that there is a great influence for each legal factors, professional
regulations, technical factors administrative and organizational factors, and behavioral factors on the efficiency
and effectiveness of accounting information systems. The efficiency and effectiveness of these systems vary
depending on the different level of the banking management interest of these factors at building, designing and
developing accounting information systems.
- (Naash and Khamis, 2009) Study: The study aims to determine the impact of accountants in developing
accounting information systems on those systems efficiency and application on financial performance of
industrial companies in Jordan, as well as to investigate the effect of the application of those systems on the
financial performance of companies. This study has applied on a sample of 53 industrial companies listed in the
financial market in Jordan. The most important results of the study are that there is a direct correlation of
statistical significance between participating accountants at all stages of the development of accounting
information systems and the performance of those systems. It also indicates that there are statistically significant
differences between performance indicators before and after the application of system except for sales operating
income while it also shows that there are statistically significant differences between the financial performance
indicators of companies that apply the computer-based accounting information systems and those companies
financial indicators that do not apply such systems.
- (Kalpona et al, 2011) Study: The study aims to examine the impact of the use of accounting information
systems on the financial performance of Jordanian industrial companies, by comparing the averages of some
financial measures of performance before and after using the computerized accounting information system. The
certain financial performance measures have been used such as the return on assets (ROA) and return on equity
(ROE) and Earnings Per Share (EPS) before and after using the accounting information system in companies.
The most important results of this study are that there is no statistically significant differences between the
averages of the three financial measures used in the study before and after the date of the use of accounting
information system, indicating that there is no effect of accounting information systems on the financial
performance of companies.
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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
6-2Theoretical Framework
The role of electronic accounting information systems under conditions of uncertainty in business facilities
The circumstances in which decisions are made and business organizations plan that are classified into three
types: certainty conditions, uncertainty conditions and risk conditions (Attia, Ahmed, p 62) which can be
explained as follows:
- Planning and decision-making under conditions of certainty: in this case there is full knowledge of the results
of each choice or alternative available to the decision maker, and each decision is characterized by a single result
or set of events associated with it, and therefore it is easy for decision makers take the alternative decision.
- Planning and decision-making under conditions of risk: In this case, each alternative leads to more results, and
the results are possible and its probabilities are known, therefore the forms used in this case must be able to
represent all the possibilities associated with each result.
- Planning and decision-making under conditions of uncertainty: In this case there is no confirmed information
or possibility for decision makers to achieve any different expected results for each alternative resolution in the
future. In fact, these decisions are anticipating experimental type that based on trial and error, and then in this
case the decision-maker use previous experience and personal expectations with degrees of optimism and
pessimism in the selection of alternative decision, which may not be the best alternatives available, potential
forms can also be used , but with caution in the analysis of results. We find that the electricity companies face
conditions of uncertainty to plan and make decisions where there is no confirmed information or possibility as
the sudden changes in the internal and external environment of the organization without chances to avoid it is a
crisis and most likely that effective management of the crisis is the only way to exceed it or avoid its most
negative effects on the organization, otherwise the organization will move from a bad situation to worse.
Characteristics of electronic accounting information systems and its impact on decision-making under
conditions of uncertainty
The accounting information systems must be characterized by a set of basic characteristics in order to achieve
the expected goals, (Siam, 2004, pp. 45), namely:
- Suitability: It means that information has an effect on the user’s decision or action, that is, it assists and
contributes to carrying out missions. If information has no impact on the decision, these are described as
inappropriate information. So that information is appropriate for administrative decisions, the information
should be related to the future and differ based on the decision alternatives.
- Accuracy: it means data processing without errors and providing accurate information without contradictions.
- Speed: The speed is represented at the stage of entry, processing, retrieval and preparation of the report, in
addition to the speed in the transmission of information and data across networks.
- Timeliness: It means that information reach to users in a timely manner, as the late delivery of information
loses much of its relevance and appropriateness of the decision.
- The ability of understanding: It refers to the need for information provided to users understandable, which
requires in some cases, writing reports in simple language and avoid technical terms that some may find difficult
to understand.
- Comparability: It means the need to prepare successive information easier for users to compare, thus making it
easier to identify aspects of change or variation from period to period. The comparability also refers to
presentation of data used to differentiate between the alternatives in a similar and consistent manner.
- Objectivity: It means necessity honestly preparing the information and free from errors and fraud and away
from the bias so that its users can trust its validity.
- Flexibility: The accounting information systems must be flexible to keep pace with contemporary
developments in information technology. It does not need for training for long period, because it is easily-used,
and it is able to meet all administration new needs.
The researcher believes that it is necessary that companies uses electronic accounting information systems under
conditions of uncertainty to provide information quickly, accurately and timely and it should be appropriate to
make decisions properly, in addition that it should be comparable between companies in the same sector, for
prior periods and at similar circumstances, and between different operation alternatives for Jordanian electricity
companies .
The relationship of accounting information systems with management tasks under conditions of
uncertainty
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Accounting information helps firm administration to carry out the tasks of planning, control and decision-
making, through planning administration plans formally implemented that so-called planning budgets, which
present the administration objectives and goals, specifically and quantitatively. The administration needs the
flow of information that show the efficiency of the implementation of the plans, and The role of the control task
comes when budget data is compared with the actual performance of a specific time period to identify and
address deviations and problems. While the decision-making task is pivotal administrative function, and the
success of any enterprise depends on a large extent on the capacity and efficiency of administration leadership to
make decisions that cannot be taken unless the appropriate accounting information is available.
The electricity sector in the Hashemite Kingdom of Jordan has faced since a year conditions of uncertainty due
to natural gas outage, which is the raw material essential to electricity industry. Thus electronic accounting
information system contribute to provide power companies with appropriate information for the planning,
decision-making and control under conditions of uncertainty as detailed as follows:
Accounting information systems and planning task under conditions of uncertainty
Good planning contribute to raise awareness among management and focus on the future, enabling it to
determine the nature of risk expected to take appropriate decisions about them at the right time, planning needs
to study the conditions of the future, this study makes the administration in a better position when dealing with
the opportunities and it reduces the likelihood of crises (Arab Society, 2001 98), accounting information
contribute to an important role in every stage of the following planning:
- The goal development: The role of accounting in the first phase of planning is to provide data on study and
analysis of the goals for the firm under conditions of uncertainty, the main objective is to avoid possible crises
and negative effects.
- The data collection: It provides data on analysis of the relationship between cost, volume and profit in order to
determine the best interaction between these variables that could be considered the basis for the operations of the
organization in next period.
- The resources collection : It provides data for the preparation of needs lists and future financial flows, which
must be obtained from the most appropriate resources to achieve specific goals.
- The preparation of standards: It provides data for the preparation of budget planning, so it contributes with the
administration in the preparation of quantitative criteria, and then converts them to the financial standards in the
form of planning budget that reflect the activities at the organization during next period in the form of quantity
and money.
- Preparation of work plans and policies: It provides data for the preparation of detailed plans and policies and
the coordination between both of them at the enterprise level (Kahala and Hanan, 12.2002)
Accounting information systems and supervision task under conditions of uncertainty
Control task is to follow up the actual implementation and compare it to the performance plan to ensure that
actual performance is carried out according to the plans, policies and standards. It detects and analyzes
deviations to identify its causes and report it to higher management to take corrective actions. The need to
control arises from the role of the administration as an agent of the shareholders to protect their properties and
interests so it takes all the measures and procedures necessary to provide for the protection and development of
resources and follow up activity within the organization and to achieve the desired objectives (Daban,. (32:
1997) under conditions of uncertainty the control task is very essential to mitigate the negative effects and to
avoid crises or reduce risks and crises.
Accounting information systems and decision-making task under conditions of uncertainty
The accounting information importance increases which provided to the information users in order to rationalize
the administrative decisions. The information must be characterized by qualities (Al-Rawi 1999.264) such as
appropriate information to carry out the control in terms of comparing actual implementation with plans, and to
make decisions evaluation.
- Information should be appropriate to make development decisions and face the risk of crises, and it should be
relevant to influence the different decisions, and it helps decision-makers to predict the future, and take the
appropriate decisions the information should also be available to the administration in a time manner. It should
be valid, reliable, real and impartial in addition that the benefits are greater than the cost.
7 - The study methodology:
7-1 Sources and methods of data collection:
This study is descriptive and analytical paper where the researcher in collecting data depends on:
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ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)
Vol 3, No 5, 2012
A - primary sources: Books, periodicals and magazines related to the electronic accounting information system
and its properties and role in achieving the administration tasks, under conditions of uncertainty.
B - Secondary sources: Questionnaire has been prepared based on the theoretical framework to test hypotheses
of the study and distributed to the study population.
7-2The study population and sample:
Companies operates in the electricity sector are 6 companies classified as power generating companies that are
two companies: central electricity Generating Company and Al-Amraa power generating company, and two
companies of the energy transfer: the national electricity company and electrical connection company, and
distribution companies: the National Electricity Company and Irbid Electricity Company, and the researcher has
distributed 4 questionnaires for each company, the financial managers and internal audit managers, to identify
the efficiency and effectiveness of the accounting information system under conditions of uncertainty, and the
total number of questionnaires is 24 and 24 questionnaires have been recovered as the researcher has distributed
by hand to ensure that being answered and recovered.
7-3The stability of study tool:
To ensure the stability of the study tool, coefficient of internal consistency Cronbach's alpha has been calculated,
ranging (0.77-0.92) and Table (1) shows these coefficients, these percentages are considered suitable and
appropriate for the purposes of this study.
7-4First: Analysis of respondents answers :
This section analyzes the demographic characteristics of the study sample, the following table(2) shows the
characteristics of the study sample , we note the following
1 - Education: The table shows that the largest percentage of respondents holding the university first degree, the
bachelor degree with a percentage 63% of the sample, with an overall percentage of respondents who hold a
university degree as a minimum is 98% of the sample. It indicates that there is a level of academic qualification
appropriate for the respondents to answer the questions of the study efficiently.
2 - Specialty: The following table shows that the majority of respondents specialize in accounting, with the
percentage 41% of respondents, who are more aware of the questionnaire questions. the greatest percentage i
67% represents two categories specialize in accounting and computer which enable the study sample efficiently
and effectively to answer the study questions related to the electronic systems. a percentage 67% of respondents
specialized in Accounting and Management Science that related to the use of electronic accounting information
systems. This demonstrates the ability of respondents to answer the questionnaire about the characteristics and
quality of electronic accounting systems.
3 - Career Level: The table shows the distribution of the study sample according to the respondents. a
percentage 54% of study respondents are financial managers. This refers that the respondents efficiently answer
the questionnaire regarding the characteristics of information systems. This category mostly uses the systems and
can judge the speed, accuracy, flexibility, efficiency and effectiveness of information systems.
7-5Data analysis and hypothesis testing
For data analysis and hypothesis testing, the following standard weights are adopted to the frequency acceptance:
The number indicates (5) to very agree, (4) to agree, (3) neutral, the (2) is not agree, and (1) strongly not agree.
To explain the results, the range of (1-1.79) is not considered an important component, (2.59-1.8) is considered
an important component of low-grade, (2.60-39.3) is considered an important component of a medium degree,
(3.40-4.19) is considered an important component of high degree, and (4.20-5) is considered an important
component of very high degree. Therefore the hypothesis can be accepted when the arithmetic mean of 3 and
more that is greater than 60% of Likert scale, but If the arithmetic mean less than 3 the percentage is
unacceptable and weak
7-6Test of the first hypothesis:
7-6-1The characteristics of electronic accounting information systems affect in the performance of
Jordanian electricity companies under conditions of uncertainty
To check the validity of this hypothesis, averages and standard deviations are calculated for the performance of
the study sample on the paragraphs related to the second hypothesis, and Table (3)shows arithmetic means and
standard deviations of the paragraphs that make up the first hypothesis. The answers of the study sample refer
that there is a very high impact of the characteristics of accounting information systems. Means range between
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Vol 3, No 5, 2012
(4.13-4.50), as paragraph (6) states that the appropriateness in electronic accounting information systems
contribute to improving the company's performance under conditions of uncertainty in the first place with an
arithmetic mean of (4.50), while paragraph (2) states that the flexibility in electronic accounting information
systems contribute to improving the performance of the company under conditions of uncertainty at final grade
with mean of (4.13). The arithmetic mean of the impact of the characteristics of accounting information systems
under conditions of uncertainty is (4.34).
The arithmetic means of the paragraphs that make up the first hypothesis is compared with the standard mark (3)
- the standard of hypothesis acceptance - using the "T" test as shown in Table (4).The table shows that there is
statistically significant differences (a = 0.05) between the mean and standard mark (3) as the value of "T"
is16.148 and statistical significance is .000, which indicates the acceptance of this hypothesis.
The second hypothesis test
7-6-2The tow hypothesis test: Electronic accounting information systems contribute to Jordanian
electricity companies in providing information for planning purposes under conditions of uncertainty
To check the validity of this hypothesis, means and standard deviations are calculated for the performance of the
study sample of the paragraphs related to the first hypothesis, and the table (5) shows arithmetic means and
standard deviations of paragraphs that make up the second hypothesis, the means range between (3.96-4.54), the
paragraph (9) states that
" accounting information system provides financial predictive information that helps the administration in
developing future plans under conditions of uncertainty and studying the requirements of customers of banking
services "in the first grade with arithmetic mean (4.58), while the paragraph (2) states electronic accounting
information provides basis for planning of financial and human resources. and the arithmetic average of the
effectiveness of information systems accounting in planning under conditions of uncertainty (4.29) and the
answer is very high except for paragraph 2.
The arithmetic mean of the paragraphs that make up the hypothesis is compared with the standard mark (3) - the
hypothesis acceptance standard - using the "T" test as shown in Table (6)The table shows that there is
statistically significant differences (α = 0.05) between the mean and standard mark (3) as "T" value is 17.357 a
statistically significant difference is 0.000, indicating acceptance of the hypothesis, which states electronic
accounting information system in Jordanian electricity companies contribute to providing information for the
purposes of planning under conditions of uncertainty
7-6-3The third hypothesis test:
Electronic accounting information systems in Jordanian electricity companies contribute to providing
information for decision-making under conditions of uncertainty
To check the validity of this hypothesis, means and standard deviations are calculated for the performance of the
study sample of the paragraphs related to the first hypothesis, and the table (7) shows arithmetic means and
standard deviations of the paragraphs that make up the third hypothesis, the arithmetic means range between
(4.13-4.54), the paragraph (3) states that accounting information system provides decision makers with
information appropriate to the decisions in terms of quality, time and cost in the first grade with arithmetic mean
of (4.54), while paragraph (5) states that accounting information system helps higher administration in decision-
making that takes into account the long effects of these decisions is in the last grade with arithmetic mean of
(4.17). while electronic accounting information systems in Jordanian electricity companies contribute in
providing information for decision-making under conditions of uncertainty with arithmetic mean (4.35).
The arithmetic means of the paragraphs that make up the third hypothesis is compared with the standard mark
(3) - the standard hypothesis - using "T" test as shown in The table (8) show that there is statistically
significant differences (a = 0.05) between the mean and standard mark (3) as the value of "T" is 17.751 with
statistical significance .000, which indicates acceptance of this hypothesis.
7-6-4The fourth hypothesis test Electronic accounting information systems contribute to providing
information in Jordanian electricity companies for the purposes of control under conditions of
uncertainty
To check the validity of this hypothesis, the means and standard deviations are calculated for the performance of
the study sample of the paragraphs related to the first hypothesis, and the table
(9) shows arithmetic means and standard deviations of the paragraphs that make up the hypothesis (4), the means
range between (4.13-4.63). the paragraph (2) states that " accounting information systems provides control
reports on the performance of different administrative levels at timely manner in the first grade with arithmetic
mean (4.63), while paragraph (9) states that "the information provided by the accounting reports in the company
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to effectively identify negative deviations in the budgets and take related corrective actions in the last grade
with arithmetic mean (4.33). and overall mean (4.45).
The arithmetic mean of the paragraphs that make up the fourth hypothesis is compared with the standard mark
(3) - the acceptance hypothesis standard - using the "T" test as shown in Table (10).The table shows that there is
statistically significant differences (a = 0.05) between the mean and standard mark (3) as the value of "T" is
18.864 and statistical significance is .000, which indicates acceptance of this hypothesis.
8-Results and recommendations:
8-1Results:
The study has found the following results that related to the study hypotheses test:
- The characteristics of electronic accounting information systems greatly affect the performance of Jordanian
electricity companies under conditions of uncertainty, as these characteristics of accounting information
contribute to providing appropriate information and to improving the performance of electricity companies in
light of economic and political conditions.
- The accounting information systems greatly contribute to Jordanian electricity companies to provide
information for planning purposes under conditions of uncertainty.
- Electronic accounting information systems in Jordanian electricity companies greatly contribute to providing
information for decision-making under conditions of uncertainty
- Electronic accounting information systems in Jordanian electricity companies greatly contribute to providing
information for the purposes of control under conditions of uncertainty
8-2-Recommendations:
The study recommends as follows:
- Forming specialized committees in the electricity companies to manage crises under conditions of uncertainty,
these committees contribute to the achievement of efficiency and effectiveness in the management of the
company.
- Developing comprehensive accounting information systems for all the circumstances, the needs of business
organizations, the conditions of uncertainty, risks and conditions of certainty
- Rehabilitating scientific personnel, who operate the system through training courses, to be able to deal with the
urgent variables and developments in information technology.
- Developing the system to ensure the provision of information appropriate for decision-making, and its delivery
for business organizations on time and in different circumstances.
9-References
-Naash, Mahmoud Mohammed Salim (2009) the impact of post of accountants in the development of accounting
information systems on the success of those systems and the impact applied to the financial performance of
companies, Jordan Journal of Business, University of Jordan, Amman, Jordan, Issue 2, Volume 5
-Abdullah, Khalid Amin, Qatanani, K. (2007) banking environment and its impact on the efficiency and
effectiveness of accounting information systems (analytical study on the commercial banks of Jordan), Jordan
Journal of Applied Sciences, University of Applied Sciences, Amman, Jordan, the first issue, Volume 10.
- Ahmed, Mahmoud Bassam, (2006), the role of accounting information systems in the rationalization of
managerial decisions in the Palestinian business facilities, a Masters degree Islamic University, Gaza.
- Al-Sharif, the freedom of August, (2006), the risk of accounting information systems, applied study of
commercial banks in the Gaza Strip, his master, the Islamic University, Gaza.
-Nicolaou, Andreas, and Bhattacharya. (2006) Organizational Performance Effects of ERP Systems Usage: The
Impact of Post-Implementation Changes. International Journal of Accounting Information systems
-Almutairi, Helail and subramanian, Girish H. (2005), An Empirical Application of the Delone and Mclean
Model in the Kuwaiti private sector, Journal of Computer Information system, Spring.
-Kasim, Abdul Razak, (2004) Accounting Information Systems, , Library House of Culture, Amman
-Serafeimids, Vasilis and Smithson, Steve (2003) Information Systems Evaluation in Practice: A case study of
Organizational Change, Journal of Information Technology
- Chadh, Abdul Razak, (2003), studying the factors affecting the efficiency of accounting information systems in
the Syrian commercial banks, Journal of Aleppo University, number 34, Aleppo
Romney, Marshall B, Steinbart Paul John, (2003), Accounting Information System, Ninth Edition, Prenticeltall,
New Jersey.
23
9. Research Journal of Finance and Accounting www.iiste.org
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Vol 3, No 5, 2012
-Siam, Zakaria, Walid (2002) the efficiency of information systems in the banking sector in light of information
technology, Journal of Banks in Jordan, Issue 9, Volume 21.
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making in commercial banks of Jordan, Unpublished MA Thesis, University of Balqa Applied, Jordan.
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accounting information systems in commercial banks of Jordan, Faculty of Economics and Administrative
Sciences, Al al-Bayt University, Jordan
-Bansal, S.K. (2002) Information Systems Management, New Delhi: S.B. Nangia, Aph Publishing corporation -
Theresa, Heintze, and Stuart, Brestchneider (2000) Information: Does Adoption of Information Technology
Affect Organization Structures, Communication of Decision making, Journal of Public Administration Research
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Kamal al-Din, Dar Al Riyadh Mars.
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accounting information systems, Journal of Accounting Thought, Faculty of Commerce, Ain Shams University,
the second issue
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Educational Publisher, USA
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Table (1)
Internal consistency coefficient Cronbach alpha
Area Internal
consistency
The impact of the characteristics of electronic accounting information system in Jordanian 0.78
electricity companies in decision-making under conditions of uncertainty
The electronic accounting information system contribute to Jordanian electricity 0.78
companies in providing information for purpose of planning under conditions of
uncertainty
The electronic accounting information system contribute to Jordanian electricity 0.75
companies in providing information for purpose of decision-making under conditions of
uncertainty
The electronic accounting information system contribute to Jordanian electricity 0.84
companies in providing information for purpose of control under conditions of uncertainty
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Vol 3, No 5, 2012
Table (2)
Frequencies and percentages according to the study variables
7 Categories Frequencies Percentages
Education Diploma 1 2
Bachelor 15 63
Master 5 21
PhD 3 14
Total 24 100%
Specialty Accounting 10 41
IT 6 25
Administration science 7 26
Others 2 8
Total 24 100%
Career level Financial manager 13 54
Computer dept manager 6 25
Dept head 5 21
total 24 100%
Table (3)
Arithmetic means and standard deviations for the performance of the study sample on the paragraphs
related to the first hypothesis
No Paragraph Mean Standard Answer
deviation
1 The speed in electronic accounting information system 4.38 .49 Very high
contribute in improving the company performance under
conditions of uncertainty
2 The flexibility in electronic accounting information system 4.13 .54 High
contribute in improving the company performance under
conditions of uncertainty
3 The accuracy in electronic accounting information system 4.29 .55 Very high
contribute in improving the company performance under
conditions of uncertainty
4 The timeliness in electronic accounting information 4.42 .72 Very high
system contribute in improving the company performance
under conditions of uncertainty
5 The comparability in electronic accounting information 4.37 .58 Very high
system contribute in improving the company performance
under conditions of uncertainty
6 The reliability in electronic accounting information 4.37 .65 Very high
system contribute in improving the company performance
under conditions of uncertainty
7 The appropriateness in electronic accounting information 4.50 .51 Very high
system contribute in improving the company performance
under conditions of uncertainty
8 The characteristics of electronic accounting information 4.42 .72 Very high
system contribute in providing information necessary +
under conditions of uncertainty
Overall medium 4.34 .41 Very high
25
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Vol 3, No 5, 2012
Table (4)
Means, standard deviations and "T" test of the paragraphs that make up the first hypothesis compared to
the standard (3)
The impact of the characteristics of Number Mean Standard T Freedom Statistical
electronic accounting information Deviation value grades Significance
system in Jordanian electricity 24 4.34 .41 16.148 23 .000
companies in decision-taking under
conditions of uncertainty
Table (5)
Arithmetic means and standard deviations for the performance of the study sample of the paragraphs
related to the second hypothesis
No paragraphs Mean Standard Answer
deviations
1 The accounting information contribute greatly in increasing the 4.21 .98 Very high
effectiveness of planning under conditions of uncertainty
2 Electronic accounting information provides basis for planning of 3.96 .46 High
financial and human resources
3 The company administration depends on accounting information 4.21 .59 Very high
Increases the effectiveness of planning under conditions of
uncertainty
4 Accounting information is very important by the administration in 4.13 .74 Very high
improving the planning strategy.
5 Accounting information system helps in setting plans and goals 4.42 .58 Very high
under conditions of uncertainty on basis of information provided
6 The administration depends on accounting information to change 4.33 .64 Very high
the numbers of planning budgets
7 Accounting information directly contributes to determining the 4.33 .76 Very high
company’s
goals and different alternatives to continue the operation of
planning
8 Accounting information system contribute to making the company 4.46 .66 Very high
general policies to procedures and programs in planning budgets
under
conditions of uncertainty
9 Accounting information system provides financial predictive 4.58 .58 Very high
information
that assists the administration in developing future plans under
conditions of certainty
Overall medium 4.29 .36
26
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Vol 3, No 5, 2012
Table (6)
Means, standard deviations and "T" test of the paragraphs that make up the hypothesis compared to the
standard (3)
The efficiency of electronic accounting Number Mean Standard T Freedom Statistical
information systems in Jordanian Deviation value grades significance
electricity companies for planning 24 4.29 .36 17.357 23 .000
purposes under conditions of uncertainty
Table (7)
Arithmetic means and standard deviations for the performance of the study sample of the paragraphs
related to the third hypothesis
No Paragraphs Arithmetic Standard Answer
mean deviation
1 Accounting information system provides the administration 4.33 .70 Very high
with
adequate and appropriate information to facilitate decision-
making
2 Accounting information systems produces economic 4.25 .61 Very high
information
that the administration (decision makers) use to predict the
values
of variables in decision-making
3 Accounting information system provides decision makers 4.54 .66 Very high
with
Information suitable for quality, time and cost of decisions
4 Accounting information system takes into account the 4.29 .62 Very high
decision-
making models in terms of information needed in decision-
making
5 Accounting information system helps the higher 4.13 .74 High
administration to
take decisions take into account long effects of these
dcisions
6 Accounting information system helps the higher 4.46 .51 Very high
administration
in achieving the suitability between the decisions and
changes
in energy sector
7 Accounting information system provides users with financial 4.38 .65 Very high
reports periodically and regularly
8 The decisions are taken by the administration that basically 4.46 .66 Very high
based on information provided by accounting information
system
away from personal opinion
9 Accounting information system provides (feedback) 4.17 .70 Very high
includes
reconsidering the decisions taken to improve its
effectiveness
Overall medium 4.35 .37 Very high
27
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Vol 3, No 5, 2012
Table (8)
Means, standard deviations and "T" test of the paragraphs that make up the third hypothesis compared
to the standard (3)
The contribution of electronic Number Mean Standard T Freedom Statistical
accounting information systems in Deviation value grades significance
Jordanian electricity companies for 24 4.35 .37 17.751 23 .000
decision-making purposes under
conditions of uncertainty
Table (9)
Arithmetic means and standard deviations for the performance of the study sample of the paragraphs
related to the fourth hypothesis
No Paragraphs Arithmetic Standard Answer
mean deviation
1 The administration control the activities and plans at all High
4.13 .45
work
stages based on accounting information available
2 Accounting information systems provides control reports on Very high
performance of different levels of administration in a timely 4.63 .58
manner
3 Accounting information systems control reports on Very high
performance
of different administrative levels to enable the 4.38 .65
administration
to take decisions and procedures to reduce or limit negative
effects under conditions of uncertainty
4 The administration considers that control over plans Very high
implementation through accounting information is an 4.54 .59
important
tool helps in achieving tasks and goals
5 Accounting information systems provide additional Very high
information
(analytical statements, statistical tables, charts) help the 4.46 .59
administration to make comparison and better evaluations
under
conditions of uncertainty
6 Accounting information system data directly contribute to Very high
4.42 .65
internal
control procedures
7 Accounting information system provides control criteria Very high
enable 4.54 .59
the administration to detect, analyze and address the
deviations
8 Accounting information helps in following up the Very high
effectiveness 4.54 .66
of decisions taken under conditions of uncertainty
9 Accounting information Contribute to the information Very high
provided by the accounting reports of the company effective4.33 .56
in determining the negative deviations from the budget and
take corrective actions on them
Overall mean 4.45 .38 Very high
28
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Vol 3, No 5, 2012
Table (10)
Means, standard deviations and "T" test of the paragraphs that make up the fourth hypothesis compared
with standard (3)
The contribution of electronic Number Mean Standard T Freedom Statistical
accounting information systems in Deviation value grades significance
Jordanian electricity companies for 24 4.35 .38 18.864 23 .000
control purposes under conditions of
uncertainty
29
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