Characteristics of Accounting Information Systems and their Impact on the Development of Corporate Financial Performance: Evidence from Jordan

Abstract

The objective of this study was to uncover the characteristics of accounting information systems and their impact on the development of corporate financial performance evidence from Jordan. In order to achieve the objective of this study, the researcher applied the study tools: Measurement of the characteristics of accounting information systems and the measure of development of corporate financial performance. To confirm their psychometric properties, on a random sample of (271). The results of the study showed that the characteristics of accounting information systems as well as the development of corporate financial performance came at (average) level. The results of the study showed a positive effect on the characteristics of the accounting information systems (TA, TB, TC, TD) on the development of financial performance in the Jordanian industrial companies by (55%). The effect is in the order (TD, TB, TC and finally TA)

Keywords: Financial Performance, (AISs), Jordanian industrial Shareholding Companies.