Contingent Effects of System Development Life Cycle Critical Success Factors on Accounting Information System Effectiveness: Using Balance Scorecard Perspectives-Empirical Study Applied on the Jordanian Industrial Companies

Authors:
Husam Abu Khadra;Talal Al-Hayale;Nabil Al-Nasir
Affiliations:
Roosevelt University, USA;University of Windsor, Canada;Al-Zaytoonah University, Jordan
Venue:
International Journal of Information Technology Project Management
Year:
2012

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Abstract

The aim of this study was to explore the critical success factors that affect accounting information systems development fitness in Jordanian industrial companies. In addition, the paper aims to test the effectiveness level of the AIS and causality relation between the system development process and its effectiveness level. A survey using self-administered questionnaire has been carried out to achieve the study objectives. The study results reveal that Jordanian industrial companies do not have effective accounting information systems; there is no enough evidence that support the sole relationship between the system development process and its effectiveness level.