أثر نظم المعلومات المحاسبية على تخفيض التكاليف في ظل الحوسبة السحابية : دراسة ميدانية على شركات الاتصالات الأردنية

Other Title(s)

Effect of accounting information systems on cost reduction in light of cloud computing : field study on Jordanian telecommunication companies

Dissertant

خرابشة، عمر عبد الرؤوف مفضي

Thesis advisor

الدلاهمة، سليمان مصطفى

University

Jerash University

Faculty

Faculty of Economics and Administrative Sciences

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2018

English Abstract

The study aims at investigating the impact of accounting information systems in terms of reliability, compatibility, and comparability on the reduction of costs in light of cloud computing.

The researcher designed a questionnaire for the purpose of collecting initial data according the study variables from managers, heads of departments and employees in “Zain” Jordan Mobile Services Company Ltd.

Umniah, and "Orange" Jordan Telecommunication Company.

The study included (165) questionnaires distributed to the sample individuals.

To achieve the study objectives, the researcher used the analytical descriptive approach, as well as the Simple Linear and Hierarchical Multiple Regression.

The study found that there is a statistically significant effect for the dimensions of the accounting information systems on reducing the costs of the Jordanian Telecommunication companies, and that there is a positive effect for cloud computing on the relationship between the dimensions of accounting information systems and the reduction of costs.

The study recommends that all the information provided by the accounting information systems in connection with the administrative and operational matters be benefited from to increase the company’s efficiency in utilizing available resources, reducing costs, and activating the role of cloud computing as a necessary tool for managing operations and information, and for reducing costs.

Main Subjects

Financial and Accounting Sciences

Topics

• Jordan
• Accounting information systems
• Telecommunications companies
• Cloud computing

No. of Pages

91

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-835349