Abstract
Accounting information system plays a significant role in enhancing companies environment, thus it is necessary
that companies stress on the application of AIS to optimize their business. This study testes the relationship
between AIS and production activities (i.e., production design, production planning and control, production
operation and cost accounting).This study tests the head of departments’ perception towards the relationship
between applying accounting information systems and production activities, out of 113 questionnaires
distributed, only 69 questionnaires were returned and valid to run the analysis yielded 61% responses rate. The
results show a positive significant relationship between AIS and production activities (i.e., production design,
production planning and control, production operation and cost accounting).This study recommends that the
company have to concentrate on the application of accounting information system to benefit from its merits in all
production activities. It will be helpful in future to explore the difficulties that face the Jordanian companies in
applying accounting information system in production design. The results of current study came in line with the literature that examined the aforementioned relationships. For
example Romney and Steinbart (2012) stated that Accounting Information System have a dynamic role in the
production cycle. They added that these activities will enable companies to work with the information systems
function to ensure that the AIS can provide the information needed to manage the four activities of the
production cycle.
result, the financial transactions were to be removed from the old-fashioned paper-based activity environment to
the electronic environment. Accounting information system is described as the language of a business, and
therefore makes change in all processes like, recording, reporting, categorization, and analysis. These changes
has also affected some accounting applications i.e., keeping the books, preparing financial statements, tax
statements and auditing activities.
These above-mentioned developments and changes in accounting information system, applications and
profession inevitable have lead to a change in the demands of the society and the expectations of the members of
accounting profession are increasing. The global change in the concept of business administration have forced
the members of accounting profession to recognize the economic, social as well as political changes that are
being experienced in the world and accumulate knowledge about different cultures, and to be able to look at the
events with a global perspective.
Despite the fact that business units have used modern management techniques, which require tremendous change
in production methods and machinery, appraisal systems still face severe criticism. In this study, the researchers
reviewed related literature on the Accounting Information System in production cycle. Secondly, the Problems of
the study are discussed. Then objectives of the study and Research Methodology whichinclude Product Design,
Production Planning, Production Operations were analyzed. Then the main hypothesis are formulated which
provide statistical information about the sample. Last section discusses the main results and directions for further
research are highlighted.