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Arab Journal of Administration المجلة العربية للإدارة

Abstract

The study aimed at: evaluating the ability of the accounting information system as a strategic tool in Jordanian listed companies to achieve competitive advantage. To achieve the study goals, a specialized questionnaire was distributed to a sample of (400) management and accounting employees working in Jordanian listed companies. The study findings were: 1- There is a conflict of views between the study samples regarding having a strategic plan activated with accounting information system. 2- There is a conflict of views between the study samples regarding the ability of accounting information system to achieve competitive advantage in these organizations strategic plan, and finally, there are some obstacles which hinder that: a- Intervention of board of directors and, b- Low salaries for administrative personnel. 3- There are some accounting strategic tools utilized in companies strategies, such as: a- Availability of a specific role of accounting information system within the company strategic plan. b- Implementation of international reporting standards within the accounting information system used in the company. c- Using both cost accounting and managerial accounting as strategic control tools. Finally, the study recommended the followings: 1- Encourage board of directors to achieve transparency in the company strategic plan via activating their accounting information system as a strategic tool to achieve competitive advantage. 2- Develop a specific tool to narrow the information gap between company management and financial administration s. 3- Activate the concept separating owners from management within the company strategic plan

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