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

Other Title(s)

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

Dissertant

السيد، خالد سعيد محمد

Thesis advisor

العرود، شاهر فلاح

University

Isra University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2018

English Abstract

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.

Main Subjects

Financial and Accounting Sciences

Topics

No. of Pages

92

Table of Contents

فهرس المحتويات / الموضوعات.

الملخص / المستخلص.

المستخلص باللغة الإنجليزية.

الفصل الأول : الإطار العام للدراسة.

الفصل الثاني : الإطار النظري و الدراسات السابقة.

الفصل الثالث : المنهجية الدراسة.

الفصل الرابع : عرض نتائج الدراسة و مناقشتها.

الفصل الخامس : مناقشة النتائج و التوصيات

قائمة المراجع.

American Psychological Association (APA)

السيد، خالد سعيد محمد. (2018). أثر مقومات نظم المعلومات المحاسبية على الأنشطة الرقابية و بيئتها في القطاع الخدمي : دراسة تطبيقية. (أطروحة ماجستير). جامعة الإسراء, الأردن
https://search.emarefa.net/detail/BIM-835236

Modern Language Association (MLA)

السيد، خالد سعيد محمد. أثر مقومات نظم المعلومات المحاسبية على الأنشطة الرقابية و بيئتها في القطاع الخدمي : دراسة تطبيقية. (أطروحة ماجستير). جامعة الإسراء. (2018).
https://search.emarefa.net/detail/BIM-835236

American Medical Association (AMA)

السيد، خالد سعيد محمد. (2018). أثر مقومات نظم المعلومات المحاسبية على الأنشطة الرقابية و بيئتها في القطاع الخدمي : دراسة تطبيقية. (أطروحة ماجستير). جامعة الإسراء, الأردن
https://search.emarefa.net/detail/BIM-835236

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-835236