The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks

Jarah, Baker Akram Falah; Zaqeeba, Nidal; Al-Jarrah, Mefleh Faisal Mefleh; Badarin, Abdalla M. Al; Almatarneh, Zeyad

doi:10.3390/economies11030077

Cited by 17 publications

(16 citation statements)

References 29 publications

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“…Social and economic globalization, fewer clients and these elements taken together lead to greater competition in today's corporate environment (Almatarneh, Ineizeh, Jarah, & Al-Zaqeba, 2022). Companies are using new methods of company management to address the problem as the environment becomes more complicated (Jarah, Zaqeeba, Al-Jarrah, Al Badarin, & Almatarneh, 2023). HRM and TQM are two of these pillars of greater competitiveness that work together to improve products and processes by integrating suppliers and consumers (Alfalla, García, & Lopez, 2012).…”

Section: Literature Reviewmentioning

confidence: 99%

The role of human resources management in the development of total quality management in the public and private sectors in Jordan

Ababneh,

Jarah,

Al-Kharabsheh

et al. 2024

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The purpose of this study was to determine the role of human resources management (HRM) in the development of total quality management (TQM) in Jordan's public and private sectors. This study used a quantitative research technique to assess the study sample's characteristics and investigate the link between HRM practices and TQM in Jordan's public and private sectors. There were 235 Jordanians in the research sample who were used by the public and private sectors in the HRM department. . A simple random sampling method was applied to ensure that every participant had a similar chance of being included in the research. A questionnaire with elements relating to HRM practices and total quality management was used to collect data. The results indicate that human resources planning, training, and performance evaluation play significant roles in the development of TQM in both the public and private sectors in Jordan. However, organizational bonuses demonstrate a weak relationship with TQM. As a result, institutional policymakers may greatly benefit from HRM and TQM by achieving strategic objectives and enhancing overall performance. This entails creating standards for quality, identifying risks, streamlining processes and guaranteeing customer satisfaction. The study recommendations can be made based on the mutual relationship between HRM and TQM to improve integration and make the most of this relationship such as by developing integrated training programs and integrating individual goals with quality goals.

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Section: Literature Reviewmentioning

confidence: 99%

The role of human resources management in the development of total quality management in the public and private sectors in Jordan

Ababneh,

Jarah,

Al-Kharabsheh

et al. 2024

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“…There is a higher probability that at a given opportunity, employees may rebel against oppressive hard controls. Interesting findings by Jarah, Zaqeeba [34] establish that misapplication of relevant controls are the causes of ineffective risk management. Finally, the most detrimental limitation of formal control occurs when two or more circumvent the purpose of controls [14], usually for motivated by greed, mistrust and lack of integrity.…”

Section: Limitations Of Formal Controlsmentioning

confidence: 99%

Recent advances in internal control: Soft control overcoming the limits of hard control

Lartey

Akolgo²,

Jaladi

et al. 2023

Front. Manage. Bus.

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Uncertainties and risks continue to pose a threat to governance and internal control, impeding public sector modernization and essential service delivery. Attempts to develop alternative strategies to meet desired results in highly bureaucratic institutional environments such as the public sector are intensifying because ideas and principles matter. This study advances informal "soft control" as a substitute for formal "hard control" in four dimensions: (a) creates a clear difference between "soft" and "hard" control; (b) designs key determinants of informal "soft" control; (c) limitations of formal "hard" control; and (d) a conceptual framework and hypotheses to support future empirical research and “operationalization” of the proposed constructs. Critical observations imply that the increasing cases of corporate malpractice and consequential non-alignments with best practises in recent times are sufficient evidence to suggest that formal control is incapable of mitigating financial crimes, irregularities, and preventing complex accounting scandals classified as white-collar fraud. The causes of these control failures are attributed to overreliance on "hard control" which primarily works with sanctions and the neglect of informal control mechanisms "soft controls". This condition has limited the ability of auditors to uncover systematic failures of controls that are process-specific, resulting in a partial and incomplete evaluation of internal controls. The study assumed a theoretical approach due to the lack of existing empirical research on “soft control”. However, this observations form a solid theoretical foundation for further discussions. We argue that "tone at the top," informal social control, organisational culture, ethical values, empowerment, and employee competence are effective substitutes for and complements to formal "hard" controls in preventing another Enron.

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“…Accounting information systems have a significant effect on the improvement of corporate financial management. Literature [11] proposed that the application of an accounting information system improves the timeliness and accuracy of accounting information, and the construction of an accounting information system is an effective means for modern enterprises to improve their financial management capabilities. Literature [12] proposed the scope of application of accounting information systems in Chinese enterprises at this stage and found that although Chinese enterprises have made certain achievements in the construction of accounting informatization, the degree of accounting informatization is relatively low compared with developed countries.…”

Section: Introductionmentioning

confidence: 99%

Design and implementation of a process-aware accounting information system to improve business process management

Song

2023

Applied Mathematics and Nonlinear Sciences

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As one of the core components of enterprise information system, accounting information systems is facing double pressure from the enterprise management environment and the development of accounting discipline, and the functional application-oriented accounting information system is unable to meet the needs of modern enterprise management. To improve the accounting efficiency of enterprises, this paper proposes a process-aware accounting information system based on data mining to improve business process management, hoping to provide some reference values for the design of the accounting information system of enterprises. Based on this paper, the advantages and disadvantages of typical accounting information system construction methods are analyzed and compared, and the feasibility of process-aware accounting information systems for improving business process management is analyzed in terms of enterprise efficiency, accounting cost, accounting time, risk, and control quality. The feasibility of improving the process-aware accounting information system for business process management is analyzed in terms of enterprise efficiency, accounting cost, accounting time, risk, and control quality. The results show that the process-aware accounting information system with improved business process management is economically and effectively feasible, saves time, reduces accounting risks, and improves management control quality of the enterprise. The process-aware accounting information system with improved business process management reduces the accounting cost of enterprise Y. The accounting cost before is between 100,000 and 200,000, while the accounting cost after using the new system is between 80,000 and 100,000. Company Y’s accounting behavior, logic, and convenience satisfaction increased by at least 10-20% with the new system. So, in general, the process-aware accounting information system for improving business process management helps companies to grow and manage.

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The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks

Cited by 17 publications

References 29 publications

The role of human resources management in the development of total quality management in the public and private sectors in Jordan

The role of human resources management in the development of total quality management in the public and private sectors in Jordan

Recent advances in internal control: Soft control overcoming the limits of hard control

Design and implementation of a process-aware accounting information system to improve business process management

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