Constraints of the Development of Accounting Information Systems in Financial Companies Listed on the Amman Stock Exchange

Abstract

This study aimed to identify the obstacles that limit the development of accounting information systems in financial companies Jordanian listed on the Amman Financial Market, as well as identify the most important of these constraints, has been designed questionnaire contained 30 questions covering the problem of the study the main, been using the SPSS to analysis data and hypothesis testing, the questionnaire was distributed to accountants who work In financial companies of Jordan, has been distributed 90 questionnaire was recovered 75 questionnaire for the purposes of statistical analysis, and the study concluded that there are obstacles to the development of accounting information systems in financial companies was the most important obstacles to Material resources, has been the most important recommendations of the study are to discuss ways of reducing impediments to the development of accounting information systems in all financial sectors.