International Journal of Humanities and Social Science

ISSN 2220-8488 (Print), 2221-0989 (Online) 10.30845/ijhss

Evaluation of Accounting Information Systems in Meeting the Requirements of Financial and Managerial Performance: "Field Study in the United Arab Emirates Private Hospitals”
Dr. Nizar Sahawneh, Dr. Ahmad Faisal Hayek, Dr. Mohamad Mahmoud Mohamad Bshayreh

The rapid and successive developments in technology, especially information technology created an opportunity for companies to invest in such areas to achieve a competitive advantage. It is evident that installing advanced accounting information systems can support companies to achieve higher levels of financial and managerial performance. Incorporating Accounting Information System (AIS) into the field of Information and Technology systems (IT) creates opportunity to provide information that can assist different managers in the monitoring, evaluation, planning and decision-making functions. In addition to several economic benefits, the company is also likely to benefit from better cost control, assistance in improving the quality of products and services offered to customers. In this context, Grande et al. (2012) have mentioned that the Accounting Information Systems (AIS) are designed to help managing and controlling firms’ economic-financial areas. According to Alsharayri (2012) accounting system has tended to be an information system that does not stop at the limits of financial information, but also includes descriptive and quantitative data which is valuable in decision-making.

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