أثر استخدام نظم المعلومات المحاسبية المحوسبة على الأداء المالي : دراسة ميدانية على الشركات المساهمة العامة الصناعية الأردنية

Abstract EN

This study aimed to investigate the effect of the use of computerized accounting information systems on the financial performance in the shareholding industrial Jordanian companies through comparing the averages of some financial performance measures before and after using the computerized accounting information system, the financial performance measures were return on assets (ROA), return on equity (ROE) and earning per share (EPS).

The statistical analysis results showed that there were no statistically significant differences between the averages of the three financial performance measures which were used in the study (ROA, ROE and EPS) before and after using the computerized accounting information system.

These results indicated that there is no effect for the computerized accounting information systems on the financial performance of the companies.

The results of the study was dif- ferent from the results of many previous studies, as a consequence, the researchers recommends to conduct further studies on the same subject and using other variables to measure the financial performance and for longer test windows.