أثر نظم المعلومات المحاسبية في تخفيض تكلفة الخدمة في فنادق خمس النجوم في الأردن : دراسة ميدانية

الملخص EN

The aim of this study is to know the effect of accounting information systems in reducing the cost of service in 5 stars hotels in Jordan.

To achieve the study objectives, the researcher distributed a questionnaire to (110) of the employees in the five stars hotels in Jordan, (90) questionnaires were returned and the response rate of which was (81.8%) .

In addition, the study attempted to verify the basic hypotheses and that of the study.

In order to analyze the data, the researcher used the Weight Mean, Standard Deviation, Percentages, and (T- test) .

The result of the study revealed the presence of a very high degree effect of the accounting information systems in reducing the cost of services in 5 stars hotels in Jordan with 82%.

Based on the result of hypotheses tested, the three null hypotheses of the study were rejected.

In the light of the findings, the researcher gave a number of recommendations that are necessary to achieve the competitive advantage and quality assurance.