أثر القيمة المضافة لنظم المعلومات المحاسبية على الأداء المالي للشركات الصناعية الأردنية المدرجة في بورصة عمان

الملخص EN

This Study aimed to test "The Impact of Accounting Information Systems' Value Added on the Finincial Performance of Jordanian Industrial Companies Listed at Amman Stock Exchange" for the period 2009-2015.

To achieve the objectives of the study The value added was measured according to product quality, production efficiency, supply chain effectiveness and improved decision making, the researcher used the questionnaire method that included the variables for Accounting Information Systems' Value Added represented by product quality and improving decision making.

The study population consisted of the public shareholding industrial companies listed in (ASE) until the end of 2009- 2015 which was (57) industrial Companies.

the study sample consisted of (48) companies.

The study also used the financial statements published by the industrial companies in the ASE to evaluate the financial performance of Jordanian industrial companies and two variables productions efficiency and the effectiveness of supply chain .

The study concluded that there is no significant impact of Accounting Information Systems' Value Added on Market Performance indicators (market stock return and market to book value ratio).

The study recommended more reliance on improving product quality, by relying on after-sale service information, and keeping a close relationship with customers , to determine their needs.

It also recommended the need to link the process of rationalization of operating expenses, the flow of information received from the information systems , so that the process is done without deleting any value added Accounting activity process which negatively on affects the production efficiency of the company