Accounting information is considered an indispensable resource for all organisations, such as the kernel of all competitory concerns [ 5 ] . Accounting information systems ‘ construct is really good established and many commercial bundles and suited systems have been developed. However, accounting systems have altering degrees of efficiency and comparatively high costs for such information, which affects the concern universe [ 14 ] .
It has become an ordinary idea that most accounting information systems jobs were the consequence of the deficiency of constructive planning to review their information systems in visible radiation of: the huge advancement that has been achieved in information engineerings field ; package quality ; sophisticated system design and development ; employment of quantitative theoretical accounts ; designation of information demands ; and proper systems scrutinizing [ 11 ] .
Internal control is by and large defined to be the procedure put in topographic point by direction to supply sensible confidence sing the accomplishment of effectual and efficient operations, dependable fiscal coverage, and conformity with Torahs and ordinances [ 23 ] .
Data unity has been considered as portion of the internal control model with regard to fiscal statements scrutinizing for external coverage. However, the greater aim in the concern universe is developing and keeping a competitory advantage, and accurate fiscal coverage is merely one portion of that grater aim. Other parts may include cost and merchandise leading, quality, and velocity of bringing, etc.
Internal control is considered a utile tool that helps accomplishing and widening all of these ends ” [ 8 ] . Operationss and upper direction sections need information on gross revenues measures by district, merchandise type, and client. Other information demands may besides include production costs by section and merchandise, stock list degrees, histories receivable and collectible balances, hard currency flow projections, other non-financial public presentation indexs such as production use, material efficiency, on-time bringing, and so on. Long term success of a corporation basically depends on good and active controls to supply information for internal determination doing back uping company aims.
There are some jobs that rose from the merger of accounting and information engineering ( IT ) Fieldss in comptrollers ‘ point of position ; one of these jobs is that computerized systems are at changeless hazard of hackers, power failures, viruses and loss of information.
Another issue is the comparatively high cost of accounting information systems ‘ adept systems, besides, these systems must be up to day of the month, and normally, the house ‘s staff needs some kind of particular preparation classs for effectual usage of the system.
There are besides some security issues that are chiefly summarized with computing machine fraud hazard.
Some pointed out that sometimes human mistake might non be identified as rapidly, therefore there must be some kind if proof for records input need for truth.
Sometimes there might be some troubles in understanding accounting information systems ‘ adept systems, and there must be some specified adaptation or put up for the concern so it does non do pandemonium to the histories.
Although there are non that many surveies and researches that looked at this subject for peculiar, it has been somewhat mentioned and discussed in some articles and text edition.
In [ 7 ] , the writer listed some of the jobs and issues of the accounting information systems, and gave a brief treatment about this subject.
As seen in [ 13 ] , the writer talked about some security issues that have been a beginning of anxiousness for most comptrollers.
Some writers, as in [ 19 ] , have discussed the issue of the high cost of accounting information systems ‘ adept systems and its consequence on the usage of accounting information systems.
The writer of [ 3 ] has pointed to some issues that might lift as a consequence of the usage of accounting information systems and the cybernation of information systems, and besides gave some brief thoughts as solutions.
This paper flow the undermentioned research process, get downing from range job definition and stoping to consequences of this paper:
Problem definition and preparation, including saying the aims.
Lateral study to acquire up to day of the month in the researches that concerns in that field.
Stating the hypothesis
Constructing the questionnaire and questionnaire application program in Jordan field
Analyzing the information and generating consequences.
For the research, we have built a questionnaire for a sample of comptrollers in Jordanian organisations, sing hypothesis that represent the chief issues of the usage accounting information systems ‘ adept systems. The questionnaire is explained in table-1. Where the hypothesis introduced in this paper are:
The hazard of drudges, viruses, is a changeless anxiousness when utilizing accounting information systems, but these jobs can be overcome utilizing some safeguards and protective methods.
Power failures might do some large issues, but they can be avoided.
Data loss due to the grounds above besides server harm, backup tapes harm, waiters or computing machines, or backup tapes larceny, omission, etc.is a beginning of changeless anxiousness, and it can non be avoided.
Accounting information systems ‘ adept systems have laughably high cost and it is merely a excess action.
The cost of accounting information systems ‘ adept systems is high but the additions of utilizing them are deserving it.
Computer fraud can easy go on such as payments to forge sellers, larceny of societal security Numberss of employees and contractors, etc. and it can non be avoided.
Accounting information systems ‘ adept systems normally require particular preparation classs for the house ‘s staff and it is really dearly-won sing the advantages.
The estimated consequences of our questionnaire province that as with any other system, accounting information systems have their issues, and it is undeniable, but they are besides evitable or solvable.
Table-1: sample of questionnaire that performed for the hypothesis of this paper
Our survey sample was taken of the comptrollers of local ( Jordanian ) Organizations, as seen of the hypothesis above, and by taking the questionnaire, they gave us their point of position on some issues and jobs in accounting information systems and the suggested some solutions to some of these issues.
The consequences of our questionnaire are listed in the table-2 below, as seen from the Numberss, 37 % of the sample assured our first hypothesis which suggests that the hazard of drudges, viruses, is a changeless anxiousness when utilizing accounting information systems, but these jobs can be overcome utilizing some safeguards and protective methods, 21 % agreed with it, 22 % were non certain and 20 % disagreed. The group that agreed besides gave some sensible solutions to these jobs like utilizing antivirus system and commanding the usage of computing machines, taking these safeguards can take down these hazards in a noticeable manner.
Our 2nd hypothesis stated that power failures might do some large issues, but they can be avoided. 28 % of our sample assured that, 38 % agreed, 20 % were non certain and 14 % disagreed, this last group suggested a solution of utilizing UPS ‘s ( Uninterruptable Power Supply ) which provides exigency power to the system in instance of power failures.
In our 3rd hypothesis we said that informations loss due server harm, backup tapes harm, waiters or computing machines, or backup tapes larceny, omission, etc.is a beginning of changeless anxiousness, and it can non be avoided. 24 % of the sample assured this hypothesis, 20 % agreed with it, 16 % were non certain about it, and 40 % disagreed.
For our forth hypothesis we presumed that accounting information systems ‘ adept systems have laughably high cost and it is merely a excess action, none assured this while a really small ratio 4 % agreed with it, 27 % were non certain, and 69 % disagreed.
The 5th hypothesis assumed that the cost of accounting information systems ‘ adept systems is high but the additions of utilizing them are deserving it, 5 % assured this, 64 % agreed, 30 % were non certain while 1 % disagreed.
The premise of our 6th hypothesis is that Computer fraud can easy go on such as payments to forge sellers, larceny of societal security Numberss of employees and contractors, etc. and it can non be avoided, 21 % assured this, 10 % agreed, 39 % were non certain, while 30 % disagreed.
Our last hypothesis proposed that accounting information systems ‘ adept systems normally require particular preparation classs for the house ‘s staff and it is really dearly-won sing the advantages, 1 % assured this, 1 % agreed with it, 46 % were non certain about it, while 52 % disagreed with it.
Table-2 shows the questionnaire consequence of the hypothesis.
The consequences of our survey process province that as with any other system, accounting information systems have their downs and issues.
Accounting information systems issues and jobs may be chiefly summarized in the high cost of accounting information systems ‘ adept systems, security hazards of computing machine fraud, informations loss issues due to drudges, viruses, power failures, harm and larceny to waiters, computing machines and backup tapes, etc. and the high cost of accounting information systems ‘ adept systems ‘ preparation classs.
The jobs and issues above are chiefly manageable and can be avoided with some simple safeguards and protective actions.
The issue of drudges and viruses can easy be avoided by utilizing a well recommended anti-virus system and by commanding the usage of houses ‘ computing machines particularly external difficult thrusts and brassy memories, and commanding their web entree.
Power failures issue can be solved by utilizing UPS ‘s, and the issue of harm and larceny can be solved in many ways, such as safety sedimentation boxes, safes, etc.