Information System

European Scientific Journal December 2013 /SPECIAL/ edition vol.1 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431

THE IMPACT OF USING ACCOUNTING INFORMATION
SYSTEMS ON THE QUALITY OF FINANCIAL STATEMENTS
SUBMITTED TO THE INCOME AND SALES TAX
DEPARTMENT IN JORDAN

Ahmad Adel Jamil Abdallah, PhD, Assistance Prof.
Accounting, Al-Zaytoonah University of Jordan, Jordan
Abstract
This study aim to demonstrate the use of the accounting information systems’ impact
on the quality of financial statements submitted to the Income Tax and Sales department in
Jordan and the impact of such use, where Income Tax and Sales department works to collect
tax money and auditing on tax payers in order to supply the state treasury with public
revenues, a questionnaire consists of fourteen questions was designed by the researcher to
measure the impact of the use of accounting information systems on the quality of financial
statements submitted to the department, this questionnaire was distributed on 50 accountants
who work in the department, all distributed questionnaires were retrieved, arithmetic mean
and standard deviation have been extracted to describe the answers of the study sample,
Cronbach's alpha test was used to measure the stability of measurement tool and also simple
linear regression test was also used to test the hypothesis of the study. The study found that
there is a presence of an impact when using the accounting information systems on the quality
of financial statements submitted to the Income Tax and sales Department in Jordan, the study
recommends to focus on the development of the devices used in the department, train and
development of the staff on an ongoing basis to enable them to continue to perform their jobs
and improve the quality of financial statements in the department.
Keywords: Accounting information systems, the quality of financial statements, income tax
and sales department in Jordan.
1. Introduction:
All organizations are...