Professional Documents
Culture Documents
Omar A. A. Jawabreh
Hotel and Tourism Management Department
AlBalqa Applied University, Jordan, Aqaba
E-mail: ojawabreh2000@yahoo.com
Abstract
tourist hotels should be make regularly, and the hotels of Aqaba should keep pace with new
inventions.
1. Introduction
The accounting information systems in business organizations became an important tool to improve the
efficiency of the organization and support its competitiveness through providing management with
financial and accounting information. Such information is used to make different decisions regarding
planning, control, performance evaluation and other decisions.
Hotels, like any organization, needs effective accounting information systems that provide
documented and accurate information to all levels of management as an appropriate and timely manner
for use in rational decisions-making that contribute to the accomplishment of the organization’s goals.
The nature of the hotels activities is characterized by dealing with clients from different
countries; therefore it is obvious that technology plays a prominent role in the effectiveness of these
systems, especially in the light of a high degree of complexity and overlapping of hotel departments.
So it may be appropriate to judge the effectiveness of accounting systems, for internal or external users
through technology that serves such systems.
2. Previous Studies
2.1.Alqashi, (2003) identified the problems facing the accounting information systems in the use of
electronic commerce. The study found some of the most important results that electronic commerce
has affected all professional fields in general and on accounting and auditing professions in particular.
E-commerce operates in a unique environment so that all the processes through which the intangible
operations made lack the authentication mechanism in most stages. The study suggested some
recommendations that may contribute to prequalify the profession of accounting and auditing to handle
the modern technology of electronic commerce, such as the adoption of a link of the company's
accounting system and its website on the internet, the adoption of a qualified audit body to audit
policies and procedures of the company's accounting system linked to electronic commerce.[1]
2.2.Al-Sarhan (1995) investigated the extent and the impact of technology on the degree of
centralization, formality and complexity, as well as the interest of Jordanian companies in the impact
of technology on the various organizational elements, particularly the human component. The study
found relationships between technology and the degree of centralization. Between technology and the
degree of the formality, between technology and the degree of complexity as a whole and between
technology and the degree of geographical variation.[2]
2.3. Ramadan (1999) measured the effect of each of the environmental factors, organizational
factors and methods of decision-making on the accounting information system applied in the industrial
corporations in Jordan. The study found a relationship between environmental factors, and accounting
information systems. There was no relationship between organizational factors and accounting
information systems. The study also found that the greater the complexity of the tasks the greater the
increase of the need for decentralization. Under these circumstances, the accounting information
system would be more complex and more sensitive and lead to integration in the information
generated. The study also found that there was a relationship between models of decision-making and
accounting information systems, as companies take into account the long term when taking a decision
to face the unknown future conditions at the present time.[3]
2.4. Al-Essa (2000) examined the role of information systems in managerial decision-making at
the Ministry of Education in Jordan, in order to determine better the role of information systems in
decision-making in the ministry, to identify the comprehensive information systems and to identify
363 Mohammad Nayef ALsarayreh, Omar A. A. Jawabreh,
Muneer Mohamad Falah Jaradat and Sameer Ahmed ALamro
weaknesses of information systems used in the ministry, in order to develop these systems and increase
its effectiveness. The study found that there was a positive relationship between the role of information
systems and management decision-making in the Ministry of Education, a relationship between the
quality of the devices used in information systems and decision-making and the relationship between
the software used in information systems and decision-making, It turns out that there was a relationship
between the personnel information system and decision-making, while there was a relationship
between the data and decision-making. The study found that the information base was effective in
terms of comprehensiveness, updating, timing, speed and confidentiality in terms of providing the
information necessary for the decision making process.[4]
2.5. Pyker & Nanh (1998) measured the efficiency of computerized accounting information
systems through a number of elements such as the software, hardware, data, personnel and procedures.
The study found that there was a satisfaction about the equipment, operating procedures and personnel
of information system maintenance, which increase the overall satisfaction of users. The study
recommended that computer users should recognize the physical components so as to be aquatinted
with operating requirements of the software as well as the central processing unit (CPU).[5]
8. Study Instrument
A study questionnaire tool was designed to measure the effectiveness of accounting information
systems in the study population and the technology available to them. Questionnaire was distributed to
76 different hotels by 3-6 questionnaires per hotel, where 62 questionnaires were retrieved. The
questionnaire was based on the closed questions concept, where choices were available (very great,
great, moderate, poor, very poor). The previous answers have been weighted to varying (5.4, 3, 2.1)
respectively.
Factor Freq %
Accounting 17 27.4
Finance 8 12.9
Business administration 5 8.1
Specialization
Management Information Systems(MIS) 11 17.7
Hotel Management 11 17.7
Tourism 10 16.1
Tawjihi 8 12.9
Diploma 19 30.6
Qualifications
Bachelor 22 35.5
Masters 12 19.4
365 Mohammad Nayef ALsarayreh, Omar A. A. Jawabreh,
Muneer Mohamad Falah Jaradat and Sameer Ahmed ALamro
Table 1: Frequencies and percentages for the personal variables of respondents: - continued
Ph.D 1 1.6
1-5 2 3.2
Years of experience 6-10 16 25.8
11-15 34 54.8
Manager 3 4.8
Deputy Manager 8 12.9
Job Level
Section Chief 24 38.7
Officer 27 43.5
Table 2: Saturation of the items and Cronbach alpha values of the study elements:
2. Factorial analyses were used to examine the cohesion of phrases axis with its dimension.
Table 2 indicates the results of this analysis, where saturation of all items for each dimension
(axis) was high and the largest was 0.30 which means that each of these items was related to its Axis.
Table 3: The arithmetic mean, standard deviation, t value and significance level of accounting information
systems effectiveness
1. With the exception of items 15.21, the rest of the items have means greater than 3.00, and
levels of significance less than 0.05, which means that it was statistically significant, which
means that all these items were available. Item 13, which measure the availability of advanced
hardware and software ranked the first with a mean of 4.45. Item 14, which measures whether
the hardware has the ability to save and run the data ranked the second place with a mean of
4.11, while item No. 18 ranked the last in the statistically accepted items with a mean of 3.53.
2. Although the mean of item 15 was 3.11, but the level of significance was greater than 0.05,
which means that the software used was not updated and developed continuously.
3. Item No. 21 has a mean less than 3.00 which indicates that the hotels did not keep pace with
new inventions.
4. All grouped items has a mean of 3.77, and 0.00 level of significance, which means that this
hypothesis is accepted.
Table 4: The arithmetic mean, standard deviation, t value and significance level
13.3. H3: There is a Statistically Significant Relationship between the Effectiveness of AIS and
the Technological Advances in Aqua Hotel
Pearson correlation was used to show the relationship. Table 5 shows that there is a positive correlation
between the effectiveness of AIS and technological advances in Aqaba tourist hotels by 0.64 which
means that it was significant since it was less than 0.05.
Determination
Factor Coefficient T value Sig.Level
Coefficient
Constant 0.994 2.403 0.019 ----------------
Technology 0.699 6.429 0.00 -----------------
The model ----------- ---------- 0.00 0.408
16. Recommendations
1. Aqaba tourist hotels should focus on effective AIS that provide quantitative information with a
predictive power.
2. Outputs of accounting information system in Aqaba hotels should be delivered on a regular
basis and periodically.
3. AIS in Aqaba tourist hotels should be upgraded on an ongoing basis.
4. Aqaba tourist hotels should consider the flexibility of AIS
5. Continuous updating and developing of software used in Aqaba tourist hotels should be
performed.
6. Aqaba tourist hotels should keep pace with new inventions.
369 Mohammad Nayef ALsarayreh, Omar A. A. Jawabreh,
Muneer Mohamad Falah Jaradat and Sameer Ahmed ALamro
7. Aqaba tourist hotels should pay more attention to technology due to its impact on increasing the
effectiveness of accounting information systems.
References
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