أثر مستوى قدرات نظم المعلومات المحاسبية على الأداء و التعاون الداخلي و الخارجي : دراسة وصفية تحليلية على الشركات الصناعية المساهمة العامة

Abstract EN

The study aims to examine the level of accounting information system (AIS) capabilities of corporations and the extent and type of relationship between the level of these capabilities and its impact on both the internal collaboration between departments, and external cooperation between companies, the performance of companies, the impact of internal collaboration on external cooperation, and the impact of internal collaboration on performance.

Based on questionnaire distributed on Jordanian industrial corporations, the study found that the level of AIS capabilities is good but not as substantially, also the relationship between the level of AIS capabilities and dependent variables was positive while the level of AIS capabilities did not give explanation for the high percentage change in the dependent variables.

The researchers also made several recommendations the most important is work to increase the level of AIS capabilities of corporations, including corporate managers.

Key words: accounting information system capabilities (AIS), internal collaboration, external cooperation and performance.