The Effect of Using Computerized Accounting Information Systems on Reducing Production Costs in Jordanian Pharmaceutical Companies
Journal Title: International Journal of Business and Management Invention - Year 2018, Vol 7, Issue 7
Abstract
The study aims to identify the effect of using Computerized accounting information systems,(CAIS) on reducing production costs in Jordanian pharmaceutical companies. The study sample consisted of 100 employees working in the Jordanian pharmaceutical companies, including the administrative and financial director, head of the accounting department, information systems staff, and the accountants. The study relied on descriptive analytical method and also used regression analysis. The study results showed an important effect of the (CAIS) on reducing production costs in Jordanian pharmaceutical companies. It also showed a positive relationship between each component of (CAIS) (human resources, hardware, software, databases, control and procedures) and production costs reduction in the Jordanian pharmaceutical companies. The study's recommendations included the need to maintain the highest levels of (CAIS) by keeping pace with the latest developments in the fields, such as software, hardware, and databases.
Authors and Affiliations
Ashraf Bataineh
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