International Journal of Social Science & Economic Research
Submit Paper

Title:
FACTORS INFLUENCING THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN MANUFACTURING SMES IN JORDAN - A CONCEPTUAL ANALYSIS

Authors:
Lena Mustafa Mahmoud Zayed , Dr. Ratna Sinha

|| ||

Lena Mustafa Mahmoud Zayed1 , Dr. Ratna Sinha2
1. Research Scholar, International School for Business and Research, Bangalore.
2. Associate Professor, International School for Business and Research, Bangalore

MLA 8
Zayed, Lena Mustafa Mahmoud, and Dr. Ratna Sinha. "FACTORS INFLUENCING THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN MANUFACTURING SMES IN JORDAN - A CONCEPTUAL ANALYSIS." Int. j. of Social Science and Economic Research, vol. 4, no. 1, Jan. 2019, pp. 335-343, ijsser.org/more2019.php?id=28. Accessed Jan. 2019.
APA
Zayed, L., & Sinha, D. (2019, January). FACTORS INFLUENCING THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN MANUFACTURING SMES IN JORDAN - A CONCEPTUAL ANALYSIS. Int. j. of Social Science and Economic Research, 4(1), 335-343. Retrieved from ijsser.org/more2019.php?id=28
Chicago
Zayed, Lena Mustafa Mahmoud, and Dr. Ratna Sinha. "FACTORS INFLUENCING THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN MANUFACTURING SMES IN JORDAN - A CONCEPTUAL ANALYSIS." Int. j. of Social Science and Economic Research 4, no. 1 (January 2019), 335-343. Accessed January, 2019. ijsser.org/more2019.php?id=28.

References
[1]. Mohammed Shanikat, Organisational change and Accounting Information systems; a case study of privatisation of Jordan Telecom, PhD Thesis, School of Accounting and finance, University of Wollongong, 2008.http://ro.uow.edu.au/theses/103.
[2]. 2nd OECD conference of ministers responsible for small and medium-sizedenterprises (SMEs), The Organisation for Economic Co-operation and Development (OECD) - Report, 2004/05.
[3]. Ahmad Al-Hiyari1 et al, (2013), Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University Utara Malaysia, American Journal of Economics 2013, 3(1): 27-31.
[4]. Ali Mahmoud AbdallahAlrabei (2014), The Impact of Accounting Information System on the Islamic Banks of Jordan: An Empirical Study, European Scientific Journal February 2014 edition vol.10, No.4 ISSN: 1857 - 7881 (Print) e - ISSN 1857- 7431.
[5]. Alqatnani, 2002 Impact of use of accounting information on management performance in industrial corporations in Jordan, European Journal of ManagementApril 2014, Vol. 7, No. (1): Pgs. 01-08.
[6]. Basel J. A. Ali etal., The Critical Success Factors of Accounting Information System (AIS) and Its Impact on Organisational Performance of Jordanian Commercial Banks, International Journal of Economics, Commerce and Management, Vol. IV, Issue 4, April 2016.
[7]. Belal Yousef AL Smirat ,2013, The Use of Accounting Information by Small and Medium Enterprises in South District of Jordan,( An empirical study), Research journal of Finance and Accounting, vol 4 journal 6.
[8]. Bhavna P. Patel, (2015), Effects of accounting information system on Organizational Profitability, IJRAR, volume 2 i issue 1jan.- March 2015.
[9]. Choe, J.M. 1996. The Relationship Among Performance of Accounting Information System, Influence Factors, and Evolution Level of Information System. Journal of Management Information System. 12 (4): 215-239.
[10]. DawHla and Susan Peter Teru, (2015), Efficiency of Accounting Information System and Performance Measures - Literature Review International Journal of Multidisciplinary and Current Research, issue 4 vol 2.
[11]. Dr. S. R Dubey (2016) Importance and implication of SMEs in economy, pg 009, March 2016 .
[12]. Haddad, &Atmeh. (2009). Accounting information system (1st Ed.). Amman: Al Mareekh.
[13]. Ikhatua, O. J. (2013). Accounting Information and Stock Volatility in the Nigerian Capital Market: A Garch Analysis Approach. International Review of Management and Business Research, 2(1), 265-281.
[14]. Jordanian Young Economists Society, Research Study on Strengthening Small and Medium Enterprises in Jordan, pg 12, 2013/14.
[15]. Kabiru I. Dandago and Abdullahi Sani Rufai, Information Technology and Accounting Information System In The Nigerian Banking Industry, Asian Economic and Financial Review, 2014, 4(5):655-670.
[16]. KhurramShehzad and Aisha Ismail (2014), Value relevance of Accounting Information and its Impact on Stock Prices: Case Study of Listed Banks at Karachi Stock Exchange, Journal of Economic Info, 3(1), 40-48, 2014.
[17]. Loay Salem Al-Rahamneh( 2017), The Impact of Computerized Information Systems on the Compliance of Internal Control Requirements According to ISA (315) in Jordanian Companies from the Perspectives of Their Employees, International Journal of Economics and Finance; Vol. 8, No. 9; 2016 ISSN 1916-971X E-ISSN 1916-9728.
[18]. Mahmoud Al-Eqab and Noor Azizi Ismail, (2011) Contingency Factors and Accounting Information System Design in Jordanian Companieshttps://www.researchgate.net/publication/259297702.
[19]. Maseko N. and Manyani O. (2011). Accounting practices of SMEs in Zimbabwe. Journal of Accounting and Taxation accounting systems, Vol. 3(8), pp. 171-181.
[20]. MuhannadAkram Ahmad, Farah Hanna Zawaideh and Ahmad Bisher, (2014), The Relation between E-Commerce and AIS in Medium Scale Organizations, Oriental Journal Of Computer Science & Technology.
[21]. Muhindo, A., Mzuza, M. K., & Zhou, J. (2014). Impact of Accounting Information Systems on Profitability of Small-Scale Businesses: A Case of Kampala City in Uganda.
[22]. Onaolapo, A. A., &Odetayo, T. A. (2012). Effect of Accounting Information System on Organizational Effectiveness, American Journal of Business and Management Vol. 1, No. 4, 2012, 183-189.
[23]. Perez, R., Urquia, E., & Munoz, C. (2010), The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs, The International Journal of Digital Accounting Research Vol. 11, 2011 pp. 25 - 43 ISSN: 1577-8517.
[24]. Powell, T. C., & Dent-Micallef, A. (1997). Information technology as competitive advantage: The role of human, business, and technology resources. Strategic management journal, 18(5), 375-405.
[25]. SitiKurniaRahayu, 2012,The Factors That Support The Implementation Of Accounting Information System: A Survey In Bandung And Jakarta'S Taxpayer Offices, globalresearch.com.
[26]. VlastaRoska and JasenkaBubic, (2012) Accounting Information Systems for Management Decisions: Empirical Research in Croatia, Journal of Accounting and Management, Vol. 2 No. 2 1-66.

Abstract:
The Jordanian economy is gradually developed over these years with many hurdles and challenges. The government initiatives and the emergence of many private manufacturing SME's have enabled the growth and development of the manufacturing industry. With the emergence of technological revolution in almost all areas and its outcomes, which is witnessed in some of the developed and developing countries, there is a need for research in the area of technological influence on finance and accounts department of organizations. This research aims to understand the role of Accounting Information System in manufacturing SME's in Jordan. The study is designed with the objective to understand the various factors which influence the implementation of the Accounting Information System in Manufacturing SME's in Jordan. This conceptual paper is exploratory in nature and uses secondary data to determine the factors influencing the AIS in manufacturing SME's in Jordan.