The impact of environmental factors on the efficiency and effectiveness of accounting information systems in insurance companies: an analytical study in the Jordanian insurance companies | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 90, July 2018, Pages 52-76 | ||
| Authors | ||
| A..D.Mohammed Debagheea; A..D.Ibrahim Khalil al-Saadi | ||
| Abstract | ||
| The aim of this study was to identify characteristics and variables and factors which make up the external and internal environment for insurance companies and measure their impact on the efficiency and effectiveness of accounting information systems in insurance companies in Jordan. The researcher allocated theoretical side of the study to determine the nature of accounting information systems and to clarify the concept of efficiency and effectiveness of accounting information systems, accounting and presentation of the factors and variables influencing either the raw data of the study were surveyed via a major study (Questionnaire), which was designed on the basis of previous studies and theoretical framework of the study. The study data were collected through a list of the survey that was designed for this purpose were distributed (28 Questionnaire) on a sample of workers in the management of information systems in insurance companies in Jordan, by questionnaire, one for each company where Adeddacharkat is 28, have been collected (25 Questionnaire.) Demonstrated results of the study and a very high degree of influence of each of: Legal factors and legislation, professional, managerial and organizational factors, and behavioral factors, and technical factors and information technology, the level of efficiency and effectiveness of accounting information systems in insurance companies in Jordan. The results showed the statistical analysis of data on the community study the degree of efficiency and effectiveness of accounting information systems in insurance companies in Jordan vary depending on the level of attention paid by management to the insurance company of these factors when building, designing and developing accounting information systems. At the end of the study, the researcher provides a range of recommendations and proposals that it considers necessary to achieve a higher level of efficiency and effectiveness in accounting information systems in insurance companies in Jordan. It is the most important. 1 - The need to mind the environmental factors surrounding and take them into account in the preparation and development of accounting information systems, especially in terms of market and competition, laws and government regulation, to ensure the effectiveness of these systems. 2 - The need to increase coordination between insurance companies in Jordan and academic institutions, and banking to ensure training and educational programs appropriate for individuals working in the accounting information systems with the need to involve insurance companies in the design of university programs, have fought the bachelor degree in accounting and information technology, to ensure that the needs of the real applied within those programs | ||
| Keywords | ||
| Axis Accounting | ||
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