No abstract

The study aimed to identify the role of capital structure and institutional ownership to improve the financial performance at Jordanian real estate companies. Study population consisted of all (34) Jordanian real estate companies listed on the Jordan Stock Exchange during the period (2015)(2016)(2017). The most important results of the study include: there is a positive relationship for the capital structure and institutional ownership to improve the financial performance at Jordanian real estate companies through (ROA, ROE, EPS), and also there is a positive relationship between the company size measured by total assets and the financial performance of Jordanian real estate companies. Based on the above results, researchers made a number of recommendations, such as the need for private investment companies to support investments in the Jordanian real estate companies by raising the institutional ownership or property ratios, in order to increase the amount of capital in these companies.

Information and communication technology ICT infrastructure is an essential foundation of the information society characterized by modernization and advance. ICT infrastructure consists of main five elements including physical resources, human resources, software, databases and networks and communication. The study aims at identifying the impact of the development of ICT infrastructure, which includes physical and human resources, software, databases and networks and communications, on the effectiveness of accounting information systems. To achieve the purposes of the study, a researcher has used a descriptive research methodology; a questionnaire has been distributed to the employees at various management and accounting positions in the bank. The study found that the developments of ICT infrastructure, consisting of physical and human resources, software, databases and networks and communications, affects extremely the effectiveness and security of accounting information systems.

The study aims at measuring the impact of human resources and information systems strategies on the success of information systems in the industrial companies operating in the Amman stock exchange. The study sample was made up of accounting and finance departments for these companies. The initial data were collected through a questionnaire that designed for this purpose. The results have confirmed a strong impact of information systems strategies on the information systems success. As well, the results have confirmed the impact of information systems strategies on human resources strategies. The study also has proved that human resources strategies have maintained a weak effect on the success of information systems. The study recommends the researchers in this field to re-study this subject by modifying the measuring variables methods, and study other economic sectors.