2. Literature Review
The study by Majed, Adel. Alsharayri. (2011). under the title. “The E-Commerce Impact on
Improving Accounting Information System in Jordanian Hotels", this study is aimed to
determine the effect of the electronic commerce on accounting information system
development in Jordan. The data analysis found out that accountants in Jordanian hotels have
positive attitudes towards information technology, and use internet in accounting works, they
agree that hotels depend on E- Commerce and customers get orders by using website.
Eva, Heidhues., & Chris, Patel. (2008). under the title. “The Role of Accounting Information
in Decision-Making Processes in a German Dairy Cooperative", this research has significant
implications for the international application of management accounting procedures and
practices in decision-making processes. Multinational enterprises, governments and
researcher would benefit from such insights into the utilization of accounting information in
various national contexts.
The development of theories on costing, combined with advances in information technology,
has improved the theoretical capabilities of such systems. However, two questions remain
largely unanswered: a) whether these theories lead to tangible improvements; and b) what are
the variables that drive the success of cost accounting systems. Our research shows that hotel
managers need to be convinced about the use and performance benefits of such systems in the
decision making process.