نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2018

الى

2019

اسم الطالب

عمر خروب

ملخص الرسالة

The aim of the study is to identify the impact of the application of the Enterprise Resource Planning System (ERP) on the managerial accounting functions at the Jordanian electricity companies. The study relied on the descriptive and deductive approach that is in accordance with the study objectives. The study population consisted of the employees of the financial department (managerial accounting) at the Jordanian electricity companies, which are (6) companies. The researcher uses the purposeful sample method, where a total of 36 questionnaires were distributed to the members of the study sample. Only 34 questionnaires retrieved were valid for statistical analysis. (SPSS) software was used to analyze the study data. Conclusion of the study showed that the relative significance of applying the ERP system to the planning and control at the Jordanian electricity companies has increased. Besides, the relative significance of applying the ERP system to performance evaluation and decision making at the Jordanian electricity companies came within the medium level. Also, the results of the study showed a statistically significant effect at the level of (α≤0.05) for the application of the enterprise resource planning system to the managerial accounting functions (planning, control, performance evaluation and decision making) at the Jordanian electricity companies. In regarding of that, the study recommends several ideas as follows: benefiting from its application, and increasing the use of the ERP system as a means to measure the employees' commitment with the regulations, principles and instructions followed by each company, developing the enterprise resource planning system to cover all the activities of the Jordanian electricity companies so as to cancel the use of any computer programs in support of it, and the percentage of linking the validity of the decisions taken with the use of the enterprise resource planning system in making these decisions, alongside the inclusion of all the activities of the Jordanian electricity companies on the enterprise resource planning system.