Study and Evaluation of Government Electronic Accounting Information Systems - a Field Study in the Hashemite Kingdom of Jordan

Abstract

The Study Objectives This paper aims to evaluate the government e-accounting system information, through study and evaluate the availability of the basic components of  electronic accounting information system, to assess the availability of  quality characteristics of  government accounting information systems, and the ability of system to meet the needs of the users of accounting information whether financial management for making policies and budgets, or management of government unit, to provide the necessary data to third parties that grant loans and assistance to government units.
The Study Methodology To achieve the objectives of the study, the researcher has used the descriptive analytical approach reviewing related studies and literature of accounting information systems and  preparing and distributing a questionnaire to financial government units which demonstrate the importance of government accounting information systems. 3 questionnaires are distributed to cover categories of the system users, governmental units managers and IT officials in order to evaluate the  system properties and its components and provide data necessary.

The Study Findings: The government e-accounting information systems have basic components contribute to achieving its goals at medium rate. The government units have electronic devices and accounting programs. The government e-accounting information systems  in Jordan have the quality characteristics of electronic accounting information systems at medium rate. The government e-accounting information system in Jordan meet the needs of data users and financial management at medium rate.
The study Value: This paper is intended to the government sector, which lacks specialized studies in electronic accounting systems.

Keywords: accounting information system, e-accounting in government sector.