Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


The Role of Accounting Information Systems (AIS) in Increasing Performance Efficiency (IPE) in Jordanian Companies

Author(s): Baker Akram Falah Jarah, Mufleh Amin AL Jarrah

An accounting information system (AIS) is a method of keeping track of a company's accounting and commercial activities. The purpose of this research is to look into the role of the accounting information system (AIS) in increasing performance efficiency (PE). The relationship between the accounting information system (AIS) indicated by verifiability (VE), accuracy (AC), and reliability (RE), and increasing performance efficiency (IPE) in Jordanian companies is investigated in this quantitative study. Participants were given questionnaires to gauge their perceptions of the AIS's involvement in IPE. The study sample consisted of 55 Jordanian companies. This study analysed the data using the (SPSS) program, and the results revealed a statistically significant relationship (at the significance level (α≤0.05) between the AIS represented by VE, AC, and RE and PE. This means that the AIS provides accountants with relevant information, information that assists them in checking the outcome of planned actions, information that is reliable, and opportunities to improve their work. Furthermore, the AIS contribute to data integrity and IPE.

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