أثر مقومات نظم المعلومات المحاسبية على الأنشطة الرقابية و بيئتها في القطاع الخدمي : دراسة تطبيقية

العناوين الأخرى

The impact of accounting information systems components on control activities in the serves sector : an empirical study

مقدم أطروحة جامعية

السيد، خالد سعيد محمد

مشرف أطروحة جامعية

العرود، شاهر فلاح

الجامعة

جامعة الإسراء

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2018

الملخص الإنجليزي

The current study aimed to identify the impact of accounting information systems components represented of (Equipment, Staff skills, Integrative systems, Information quality) on oversight activities and its environment in the service sector.

In order to achieve the objectives of the study, a questionnaire was designed, (95) questionnaires were distributed to financial managers, human resources managers, system managers, control and risk managers, sales managers, (81) questionnaires were recovered which are valid for statistical analysis.

In order to analyze the sample answers of the questionnaire, statistical analysis methods were used represented of the means and standard deviations to answer the study questions.

Furthermore, simple and multiple linear regression test was used to test the hypotheses.

The results revealed that the level of application of the accounting information systems components dimensions were high, where equipment dimensions came in first rank with high degree.

Integrative systems dimensions came in final rank with moderate degree.

Moreover, the results showed that the application of oversight activities and its environment was high.

The results of hypotheses showed that there was a significant impact of accounting information systems components on oversight activities and its environment.

The equipment dimension came with highly impact, in the other hand the staff skills came in the final rank.

The study recommended that department managers must focus on identifying human resource needs and refining the skills of existing employees according to the requirements of the tourism labor market.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الرقابة
• صناعة الخدمات
• نظم المعلومات المحاسبية

عدد الصفحات

92

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-835236