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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Evaluating Accounting Information Systems in Jordanian Municipalities

Eman Diab Suleiman Mas'eed

http://dx.doi.org/10.6007/IJARAFMS/v14-i2/21169

Open access

AIS are critical information support tools for financial management and decision-making in public sector organizations. The objective of this study is to assess the actual situation of AIS in Jordanian municipalities considering systems integration, user satisfaction, as well as their relations. A quantitative survey was conducted among 284 municipal finance employees across Jordan, assessing AIS integration in four dimensions: human resource/ payroll and employee databases, operational/ procurement systems, and external systems like e-government portals. User satisfaction with AIS functional capabilities was also measured in the study. Descriptive statistics indicated high level AIS integration in all dimensions, with the financial and budgeting systems demonstrating the highest integration, HR/payroll, and employee database ranking the second. User satisfaction of AIS functionality in general was high, but there were some areas where improvements were needed. The correlation analysis indicated a significant positive relationship between all the AIS integration dimensions with user satisfaction. Additionally, multiple regression analysis verified the role of AIS integration in user satisfaction, after controlling for municipal size and AIS adoption duration. The results add to the scarce research on public sector AIS in the Middle East and North Africa (MENA) region, emphasizing that the system integration supports in improving user satisfaction and financial management in local government entities. The investigation offers useful recommendations for municipal administrators, policy makers, and AIS suppliers to focus on integration efforts and user-centered design. Further studies can investigate the effect of AIS on municipal financial performance and service delivery results, while also performing comparative research in various settings.

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(Mas’eed, 2024)
Mas’eed, E. D. S. (2024). Evaluating Accounting Information Systems in Jordanian Municipalities. International Journal of Academic Research in Business and Social Sciences, 14(4), 118–134.