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European Journal of Scientific Research

ISSN 1450-216X Vol.59 No.3 (2011), pp.361-369


© EuroJournals Publishing, Inc. 2011
http://www.eurojournals.com/ejsr.htm

Technological Impacts on Effectiveness of Accounting


Information Systems (AIS) Applied by
Aqaba Tourist Hotels

Mohammad Nayef ALsarayreh


Department of Educational and Social Sciences
AlBalqa Applied University, Jordan, Karak
E-mail: mohammad_n_k_s@yahoo.com
Tel: +962777198864

Omar A. A. Jawabreh
Hotel and Tourism Management Department
AlBalqa Applied University, Jordan, Aqaba
E-mail: ojawabreh2000@yahoo.com

Muneer Mohamad Falah Jaradat


Departmen of Administration and Financial Sciences
AlBalqa Applied University, Jordan, Aqaba
E-mail: mune_2000@yahoo.com

Sameer Ahmed ALamro


Management and Financial Science Branch
AlBalqa Applied University, Jordan, Karak
E-mail: sameeralamro@yahoo.com

Abstract

The purpose of this study was to investigate the effectiveness of accounting


information systems (AIS) applied by Aqaba tourist hotels and its relationship with
technology. A questionnaire was used to collect data that was statistically analyzed.
This study addressed an important aspect of the accounting information systems
such as the extent of the effectiveness of systems applied by Aqaba tourist hotels, the
technology available at these hotels, and the technology's role in the effectiveness of
accounting systems.
The most important results of the study were that Aqaba tourist hotels apply
effective accounting systems, but these systems do not provide quantitative information
with predictive power, do not render output accounting system on an ongoing basis and are
not flexible.
The technology applied in Aqaba tourist hotels is advanced, but hotels don’t keep
pace with new inventions, where there is a direct correlation between the effectiveness of
accounting information systems and technological advances in Aqaba tourist hotels.
The most important recommendations by the study are that Aqaba tourist hotels
should enhance their accounting information systems to provide quantitative information
with a predictive power, that continuous improvement of accounting systems in Aqaba
Technological Impacts on Effectiveness of Accounting Information
Systems (AIS) Applied by Aqaba Tourist Hotels 362

tourist hotels should be make regularly, and the hotels of Aqaba should keep pace with new
inventions.

Keywords: Accounting Information Systems, Technological, tourism, hotel.

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]

3. Problem of the Study


Aqaba tourist hotels, like other sectors of the economic zone, need effective and efficient information
systems to take rational decisions such as pricing decisions, performance evaluation, control, allocation
of resources and expansion.... etc. Are information systems applied by these hotels able to meet the
requirements of such decisions? .This study has addressed an important aspect of the accounting
information systems, to what extent the effectiveness of these systems used in Aqaba tourist hotels, the
availability of the technology at these hotels, and the technology's role in the effectiveness of
accounting systems.

4. Importance of the Study


The effectiveness of accounting information systems has a great role in many decisions. Therefore, the
recognition of the effectiveness of these systems in Aqaba tourist hotels and its relationship with
technology would contribute to correction of any defect, if any, especially if caused by lack of access
to available technology, thus it helps in making decisions more rational in the light of fierce
competition in the hotels sector in the Aqaba Special Economic Zone (ASEZ) on which the Jordanian
economy depends increasingly to overcome the encountering problems

5. Objectives of the Study


The study aims to identify the reality of accounting information systems in the hotels of ASEZ in terms
of effectiveness, technology available in the hotels and the contribution of this technology to the
effectiveness of systems.

6. Methodology of the Study


The study relied on the descriptive analytical method, where the primary data collection of the study
was analyzed statistically to obtain results on the aspects of the study. The questionnaire was the
primary tool of data collection.
Technological Impacts on Effectiveness of Accounting Information
Systems (AIS) Applied by Aqaba Tourist Hotels 364

7. Population of the Study


The study population consisted of all four and five stars hotels in ASEZ.

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.

9. The Statistical Methods and Test of Hypotheses


Several statistical measures were used to analyze data. These were the arithmetic mean, T test,
Cronbach Alpha test, standard deviation, test of variance of the differences and Turkey test. To test
hypotheses and judge the answers of questions the criterion to accept the question (item) was that the
arithmetic mean should be greater than 3.00 while the value of T should be greater than the table value
or that the degree of significance should be less or equal to .0.005, which was the the degree of
significance adopted by the study.

10. Description of Personal and Job Factors of Respondents


Table (1) shows a description of the personal and job factors of the sample of hotels employees, as
follows:
10.1. * Specialization: 27.4% of the sample specialized in accounting, 17.7% specialized in
management information systems(MIS), 17.7% of the sample specialized in Hotel Management, where
16.1% specialized in Tourism, while 12.9% specialized in financial and 8.1% specialized in Business
Administration.
10.2. * Qualifications: it is shown that 35.5% of the study sample held bachelor degrees,
30.6% of the sample of diploma holders, while 19.4% of the sample held masters, 12.9% of the sample
graduated from high schools and 1.6% held Ph.D degree.
10.3. * Years of experience: The study shows that 54.8% of the samples have experience
between 11-15 years, 25.8% have experience between 6-10 years, 16.1% of the samples have
experience more than 15 years and 3.2% of respondents have experience between 1-5 years
10.4. * Job Level: The table shows that 43.5% of the samples are officers, 38.7% of the
samples are heads of sections, 12.9% are deputy of manager and 4.8% are managers.

Table 1: Frequencies and percentages for the personal variables of respondents:

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

11. Stability of the Instrument


The stability of instrument was tested by Cronbach alpha coefficient test. Table No. (2) Shows the
following:
1. The value of the alpha for the effectiveness of accounting systems was 0.66
2. The value of the alpha-for technology was 0.73
3. The value of alpha for all combined items was 0.76
All of these values were greater than 0.60 which means that there was a stability in the study
instrument.

Table 2: Saturation of the items and Cronbach alpha values of the study elements:

Item/axis Saturation Cronbach- Alph


Efficiency
1 0.70
2 0.77
3 0.64
4 0.61
5 0.57
6 0.61
0.66
7 0.74
8 0.79
9 0.66
10 0.72
11 0.70
12 0.46
Technology
13 0.66
14 0.71
15 0.50
16 0.77
17 0.74 0.73
18 0.76
19 0.71
20 0.65
21 0.51
All items 0.76

12. *Confidence of Instrument


The confidence of instrument was verified in two ways:
1. The instrument was submitted to a number of referees to assure that the items included in the
instrument reflect each axis. In the light of comments of the referees some terms and statements
were modified to become clearer and cohesive to the item.
Technological Impacts on Effectiveness of Accounting Information
Systems (AIS) Applied by Aqaba Tourist Hotels 366

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.

13. *Test and Analysis of Hypotheses


13.1. H1: Aqaba Tourist Hotels used Effective Accounting Information Systems
Table 3 shows the following:
1. With the exception of items 1, 5, 10.12, all other items have arithmetic means greater than 3.00,
and levels of significance less than 0.05 which means that it was statistically significant, that all
elements were available. The item 4, which measures the delivery of accounting system output
to all levels in a timely manner, ranked the first with a mean of 4.11. Item 6, which measures
whether accounting information system takes into consideration the principle of appropriate
disclosure, was in the second rank with a mean of 4.08. The Item3 ranked last in the items
statistically accepted with a mean of 3.79.
2. In item 1, although the mean was greater than 3.00 the level of significance was more than 0.05
which means that the accounting information system did not provide quantitative information
with predictive power.
3. Item5 has a mean of 3.18, but the level of significance was greater than 0.05, which means that
it was not statistically significant. This result shows that outputs of the accounting system were
not provided on a regular basis.
4. Item 10 has a mean less than 3.00 which indicates that the accounting system does not evolve
continuously.
5. Item 12 has a mean less than 3.00 which indicates that the accounting systems were not
flexible.
6. All items, which represent the effectiveness of the accounting system, have a mean less than
3.63 and 0.00 level of significance, which means the acceptance of H1 that the accounting
systems used by Aqaba tourist hotels were effective.

Table 3: The arithmetic mean, standard deviation, t value and significance level of accounting information
systems effectiveness

No. Item Mean Std.Dev T Value Sig.,level


AIS provides quantitative information with predictive
1. 3.23 1.34 1.33 0.19
power\
2. AIS is operated upon a pre determined schedule 4.03 1.10 7.38 0.00
3 Outputs of AIS are delivered to all levels on request 3.79 1.22 5.12 0.00
4 Outputs of AIS are delivered to all levels on time 4.11 1.15 7.64 0.00
Outputs of AIS are delivered to all levels on regular
5 3.18 1.26 1.11 0.27
basis
AIS takes into account the principle of timely
6 4.08 0.91 9.34 0.00
disclosure
7 Outputs of AIS are credible 4.03 0,94 8.64 0.00
8 Outputs of AIS are accurate 3.90 1.20 5.94 0.00
9 AIS is characterized by objectivity 3.97 1.29 5.90 0.00
10 AIS evolves continuously 2.66 1.48 -1.80 0.08
11 AIS is safe 3.98 1.11 6.99 0.00
12 AIS is flexible 2.58 1.19 6.99 0.00
Total 3.63 0.55 8.98 0.00

13.2. H2: Aqaba Tourist Hotels Apply the Advanced Technology


Table 4 shows the following:
367 Mohammad Nayef ALsarayreh, Omar A. A. Jawabreh,
Muneer Mohamad Falah Jaradat and Sameer Ahmed ALamro

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

No Item Mean St.Dev T value Sig. level


13 There are advanced computer hardware and software 4.45 0. 69 16.48 0.00
14 Computers are able to execute and operating data 4.11 1.04 8.41 0.00
15 Software are updated and developed continuously 3.10 1.26 0.60 0.55
Computers are able to retrieve information accurately and
16 4.02 1.09 7.32 0.00
quickly
17 Computers are flexible and able to comply with emergent events 3.89 1.12 6.25 0.00
18 Computers are able to produce and store information 3.53 1.30 3.22 0.00
Software are able to deliver information to departments timely
19 4.05 1.19 6.92 0.00
and accurately
20 Computers and peripherals are maintained periodically 4.03 1.02 7.94 0.00
21 The hotel follows up the new inventions 2.76 1.30 -1.46 0.15
Total 3.77 0.50 12.04 0.00

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.

Table 5: Test of correlation between efficiency and technology

Effectiveness of systems Technological Advances


Correlation 0.64
Significance 0.00

14. Regression Model


Through Hypotheses 1,2, and 3, it was shown that there was a correlation between efficiency and
technology. Regression model was analyzed for both variables.

1. Test of Normal Distribution


Table No. (6) Shows that the independence variable, the Technology; and the dependent variable, the
effectiveness are distributed normally. The level of significance was greater than 0.05 which means
that there was no problem in the normal distribution that affect negatively the results of regression
analysis.
Technological Impacts on Effectiveness of Accounting Information
Systems (AIS) Applied by Aqaba Tourist Hotels 368

Table 6: Kolmejrov test results

Axis Test value Sig. level


Effectiveness 1.39 0.42
Technology 0.93 0.34

2. Building the Regression Model


Table No. (7) Shows that the slope of each of the coefficient of the independent variable and constant
are statistically significant.
The multiple regression equation is as follows:
Effectiveness of AIS = 0.994 + 0.699 × technological advance
It was also noted from the table that the level of significance was 0.00, which means that the
regression was significant where the determination coefficient was 0.408 which means that the
independent variable explains 40.8% of the changes of the dependent variable.

Table 7: Results of regression analysis

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

15. The Conclusion


1. Aqaba tourist hotels use effective accounting systems.
2. Accounting information systems in Aqaba tourist hotels do not provide quantitative information
with predictive power.
3. Outputs of the accounting systems in Aqaba tourist hotels are not delivered on a regular basis
and periodically.
4. The accounting systems in Aqaba tourist hotels are not developed continuously.
5. The accounting systems in Aqaba tourist hotels are not flexible.
6. The technology used in Aqaba tourist hotels is advanced.
7. The software used in Aqaba tourist hotels is not updated and developed continuously.
8. Aqaba tourist hotels do not keep pace with new inventions.
9. There is direct correlation between the effectiveness of accounting information systems and
technological advances in Aqaba tourist hotels

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.

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