The Impact of Accounting Information Reliability and Compatibility on Users Decisions (A Field Study in Jordanian Construction Companies)
Abstract
This study aims to identify accounting information reliance and compatibility and their effects in decision making in Jordanian construction companies. A Questionnaire is designed and 49 surveys were distributed on the most related category, which consisted of accountants and executive managers working in shareholding construction companies in Jordan, only 45 questionnaires were returned taking into consideration that the total of construction shareholding companies in Jordan is 49 companies. The SPSS program is used through descriptive analysis statistics to analyze data and test the study’s hypothesis. The repetitive distributions and the individual opinion percentages were identified studying each sample separately. The probable average was also identified depending on the 5 points Likert standard. The normative deviation was used to measure and identify the dispersion of responses for each question in the survey and comparing them with the rest. The study resulted in coming up with essential findings that accounting systems play an important role in supporting the construction companies’ activities in decision making.
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Keywords: Reliability, compatibility, construction, decision making, information system
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