The above table shows that the value of T = 16.167, and the average of the answers of the paragraphs that test this
hypothesis is (3.81), which means rejecting the null hypothesis in terms of sig = .000, emphasizing the existence of
a difference between the accounting systems applied in companies operating in the agricultural sector of Jordan
and shows the good accounting systems. Table 2 shows the averages of the answers of the paragraphs that tested
this hypothesis, where it shows that the highest average reached (4.06) and it has to do with the fourth paragraph
of the questionnaire, which states the lack of computer software and hardware for accounting, while the lowest
average for the answers of the third paragraph, which states that there is no comprehensive book set for accounting
work.