The Extent of Electronic Accounting Information Systems’ Ability to Provide Quantitative Indicators of Financial Performance in both Public and Private Universities in Jordan

Abdullah M. Al-Zoubi ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 3, 97-107

Abstract: The goal of this study was to show the extent to which electronic accounting information systems in the public and private universities in Jordan can provide quantitative indicators of financial performance. Represented by seven indicators, these quantitative indicators are: the amounts and rates related to scientific research and conferences, the development of "software and hardware", and the purchase of books, references and periodicals, Earnings per share (EPS), return on assets (ROA), the annual average cost of the student, and comparison between the cost of a teaching member and its’ revenue. To achieve the objective of the study, two tools were used presented by questionnaire and a personal interview, (26) questionnaires were distributed on the CFOs in (26) public and private universities in Jordan, and (20) questionnaire were recovered in a (76.9%) response rate, interviews were also performed with (8) directors to confirm the data collected from the questionnaire. The findings and recommendations that the study came out with are traced at the end.

Keywords: Accounting Information System; Financial Performance; Public University; Private University; Jordan (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:7:y:2017:i:3:p:97-107

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