Impact of Accounting Information Systems' Quality on the Relationship between Organizational Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies

Abstract

This study aims to identify the impact of the accounting information systems quality on the relationship between organizational culture and accounting information in Jordanian industrial public shareholding companies. The study population consists of all Jordanian industrial public shareholding companies (n= 63).To achieve the objectives of the study, the researcher developed a questionnaire based on relevant literature and distributed it to the sample unit of the study population (5 questionnaires per company) including finance managers, internal audit managers, IT managers, accounting department heads and accountants in Jordanian industrial public shareholding companies. The total number of questionnaires distributed was 315, of which 300 were retrieved. Three questionnaires were eliminated after the filtering process; therefore the total number of analyzed questionnaires was 297. Simple regression analysis and path analysis were used to examine the hypotheses of the study. The main results were as follows: There is an impact for the quality of accounting information systems on the relationship between organizational cultures and accounting information in Jordanian industrial public shareholding companies. Based on the study results, the researchers reached a number of recommendations, including: Organizational culture should receive the attention it deserves, due to its impact on the quality of accounting information systems through enhancing the practices of accounting information system personnel. 1. Introduction Accounting information is one of the most important pillars of an organization. Management requires accounting information to help it make the right decisions (Almazawdeh, 2015) by providing quantitative information on various activities in the organization (Nnenna, 2012). Furthermore, accounting information is an outcome of accounting information systems, whether manual or electronic, and such outcomes have properties and characteristics that illustrate and determine their quality. Such properties are the qualities that make these outcomes useful to users, which require the organization to keep abreast of the development in the systems and IT environment. In addition, quality is essential for measurement purposes and in line with the requirements of decision makers and investors when presenting the organization's financial statements (Kieso, 2010).