The influence of organizational factors on Accounting Information Systems (AIS) effectiveness: a study of Jordanian SMEs

Actually, accounting information systems (AIS) implementation in Jordan is suffering from many troubles, such as the inadequacy of the users of those system, besides the weakness of the output, also. Which leads to the shortage in the productivity of the organizations, and low level of competitiveness and the overall performance of the firms. AIS is affected by many variables, this paper examines the effect of organizational factors on AIS effectiveness in the specific context of small and medium enterprises (SMEs) in Jordan. The proposed model of this paperincludes five variable. Four of them are the independent variables; AIS sophistication, manager tenure, firm size, and internal experts. And the dependent variable is Accounting Information System (AIS)effectiveness.