middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

This research proposes an ontological model for accounting information systems (AIS) based on the Bunge-Wand-Weber (BWW) modeling constructs. The proposed model is derived from the Resource-Event-Agent (REA) accounting model. REA is a well-known model for AIS and has recently been proposed as an AIS domain ontology. REA is grounded on event-based accounting theories and its sound underlying con...

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, continuous development and applications blockchain, or more broadly—distributed ledger technology (DLT), can change architecture, overcome improve some limitations systems, most notably security privacy. An increasing number authors sugg...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

Accounting information systems (AIS) are trendy technologies that can foster the reporting and auditing of financial reports. The AIS is widely used in developed economies, whereas its usage by developing countries still limited. This study aims to examine predictors consequences (AISU) SMEs Jordan. proposed service quality (SQ), system (SYSQ), perceived ease use (PEOU), usefulness (PU) will ha...

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims study the effect AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total 522 datasets were gathered from structured questionnaires that distributed MSME owners in Bengkulu Province. Partial least squares regression (PLS) was ...

In light of the function Internal Auditing and its significance in assessing ensuring validity data, information, reports, high lists generated by Accounting Information System improving credibility dependability, purpose this study was to investigate relationship between (IA) (AIS) Jordanian banks, with a focus on mediator role Organizational Commitment (OC). A cross-sectional survey method us...

The goal of the current study is to determine how internal control system (ICS) in Jordanian Islamic banks affects link between accounting information (AIS) and employee performance (EP). study’s target audience actual Bank workers, a sample 92 respondents, representing response rate about 70.22%, was selected from total 131 participants, themselves divided among 105 branches Banks Jordan. Acco...