The Relationship Between Computerized Accounting Information Systems and Rationalizing the Government Expenditures at the General Budget of Jordan

Abstract

The study aimed to measure the relationship between computerized Accounting Information Systems (CAIS) and rationalizing the government expenditures at the general budget of Jordan, and the study sample consist of (176) employees who work in the Jordanian Ministry of Finance departments, which amounted to (22), including department managers and their assistants, financial auditors, and accounting departments' heads and accountants working in the departments. The study relied on the descriptive analytical approach, and the multiple correlation analysis was used to test the study hypotheses. The results showed the existence of a moral relationship between the dimensions of CAIS (human resources, equipments and devices, databases, procedures, and control) and rationalizing the government expenditures at the general budget of Jordan, and the study's recommendations included the need to provide governmental units with sufficient number of experts and programmers, in order to operate, manage, and maintain the devices and equipments, and data files, in a way that ensures the highest levels of control.

Keywords: Computerized accounting information systems (CAIS), rationalization, government expenditures, general budget, Accounting Information Systems (AIS).