The Role of Human Resource Accounting Information on the Accounting Information System

Abstract

This study aimed to determine the role of human resource accounting information on Accounting Information System (AIS).

The study importance arises from the need to recognize human resource accounting information and AIS as the greatest development in the world of business, the variables that will be affected by human resource accounting information are: reliability of AIS, the operational performance, cost of reduction, customer services.

To achieve the objectives of the study a questionnaire was designed and distributed to the society of the Jordanian companies are listed in Amman stock exchange (ASE).

The statistical analysis showed that human resource accounting information had a positive impact on the AIS and that human resource accounting information has a significantly statistical relationship with AIS itself, AIS development, cost reduction aspect in the AIS, the aspect of improving the operational performance of the companies AIS and finally with the customer service.

Key Words: Human resource accounting information, ASE, AIS.