Omran Ahmad Mohammad Al-Ibbini1
1Accounting Department Faculty of Business
Assistant Professor, Al Zaytoonah University of Jordan.
Abstract
The ever-increasing complexities and controversial challenges in today’s accounting and financial environment require organizations to adopt and use high-quality accounting information systems. The study aimed to develop a conceptual framework for exploring the critical success factors that affect the quality of accounting information systems and the expected performance. After reviewing extensively the related literature, the study’s framework identified the quality of accounting information systems’ critical factors in terms of top management support, education and training, continuous improvement, user involvement, and risk management. The quality of accounting information systems has seven dimensions which were accuracy, audit ability, reliability, security, timeliness, flexibility, and user satisfaction. Furthermore, the study’s framework identified three major expected outcomes which are efficiency, effectiveness, and the integration of accounting and financial information from different sources.
Keywords: Quality of Accounting Information System, Expected Performance, Ethical Conduct, Ethical Standards.