ManuScript Details
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Paper Id:
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IJCIRAS1303
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Title:
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MODERATING EFFECT OF THE ADOPTION OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS AND THE PERCEIVED EFFECT ON FINANCIAL PERFORMANCE – A STUDY OF PALESTINIAN COMPANIES CASE
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| Published in: |
International Journal Of Creative and Innovative Research In All Studies |
| Publisher: |
IJCIRAS |
| ISSN: |
2581-5334 |
| Volume / Issue: |
Volume 2 Issue 2 |
| Pages: |
12
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| Published On: |
7/28/2019 4:52:45 AM (MM/dd/yyyy) |
| PDF Url: |
http://www.ijciras.com/PublishedPaper/IJCIRAS1303.pdf |
Main Author Details
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Name:
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Ayman H. M. Uzrail |
| Institute: |
Al-Madinah International University, Malaysia |
Co - Author Details
| Author Name |
Author Institute |
| Barjoyai Bardai |
Al-Madinah International University, Malaysia |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Computerized Accounting Information Systems, Perceived Financial Performance, Satisfy User’s Information Needs (SUI), Costs of CAIS Adoption (CSA), Quality of Accounting Information from CAIS (QAI), Chief Executive Officer (CEOs). |
| Abstract: |
The aim of the study is to examine the moderating effect of the adoption of computerized accounting information systems on the financial performance of companies (through increasing revenues and rationalizing expenses). The study population included all listed companies in Palestine. 500 questionnaires were distributed to the CEOs of the companies and 495 were collected back and they were coded for the purposes of the analysis. Analysis of Moment Structures was used (AMOS) and SPSS for data analysis and hypotheses was tested. The results showed that there is a significant relationship between the moderating effect of the adoption of computerized accounting information systems (CAIS) and the perceived financial performance (PFP). Three independent variables - namely Satisfy user’s information needs (SUI), costs of CAIS adoption (CSA), Quality of accounting information from CAIS (QAI) were also found to have significant impact on the perceived financial performance of the companies. The study concluded all companies that are listed in Palestine want to adopt the computerized accounting information systems to enhance their financial performance. We hope that the study had enlighten management of Palestinian companies about the need to improve computerized accounting information systems to increase their financial performance. Future studies should focus on different variables and come up with new model. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Ayman H. M. Uzrail, Barjoyai Bardai, "MODERATING EFFECT OF THE ADOPTION OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS AND THE PERCEIVED EFFECT ON FINANCIAL PERFORMANCE – A STUDY OF PALESTINIAN COMPANIES CASE", International Journal Of Creative and Innovative Research In All Studies,
vol. 2, no. 2, pp. 63-74, 2019.
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MLA
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Ayman H. M. Uzrail, Barjoyai Bardai "MODERATING EFFECT OF THE ADOPTION OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS AND THE PERCEIVED EFFECT ON FINANCIAL PERFORMANCE – A STUDY OF PALESTINIAN COMPANIES CASE." International Journal Of Creative and Innovative Research In All Studies,
vol 2, no. 2, 2019, pp. 63-74.
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APA
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Ayman H. M. Uzrail, Barjoyai Bardai (2019). MODERATING EFFECT OF THE ADOPTION OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS AND THE PERCEIVED EFFECT ON FINANCIAL PERFORMANCE – A STUDY OF PALESTINIAN COMPANIES CASE. International Journal Of Creative and Innovative Research In All Studies,
2(2), 63-74.
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MODERATING EFFECT OF THE ADOPTION OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS AND THE PERCEIVED EFFECT ON FINANCIAL PERFORMANCE – A STUDY OF PALESTINIAN COMPANIES CASE
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