The study by Majed, A. A (2011) determines the effect of electronic commerce on the accounting information system development in Jordan. The data analysis found out that accountants in Jordanian hotels have positive attitudes towards information technology, and the use of the internet in accounting works. They agree that the hotels depend on E- Commerce and the customers get their orders by using the website. Heidhues & Patel (2008) research has significant implications on the international application of management accounting procedures and practices in the decision-making processes. Multinational enterprises, governments and researchers would benefit from such insights into the utilization of accounting information in various national contexts.