International Research Journal of Finance and Economics ISSN 1450-2887 Issue 64 (2011) EuroJournals Publishing, Inc. 2011 http://www.eurojournals.com/finance.

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Factors Affecting the Applicability of the Computerized Accounting System

Jordanian Ministry of Health (Field Study on Governmental Hospitals in the North Territory)

Seif Obeid ALshbiel Assistant Professor, AL Al-bayt University, Mafraq-Jordan Faculty of Finance and business, Accounting Department E-mail: Saif_alshpeel@yahoo.com Qasim Ahmad Al-Awaqleh Assistant Professor, AL Al-bayt University, Mafraq-Jordan Faculty of Finance and business, Accounting Department E-mail: abu_moath66@yahoo.com Abstract The purpose of this study is to determine the impact of factors affecting the applicability of a computerized accounting system with the Jordanian Ministry of Health from the viewpoint of public hospitals in the North Territory. Independent variables consisted from infrastructure, human resource, cost, managerial performance, and decision for change. To achieve the objectives of the study and to answer questions and test hypotheses, a questionnaire was developed and distributed to all members of the study sample's (110) but (97) questionnaires were tested, which representing (88 %) of the questionnaires distributed to a sample of the study. And use multiple regressions to test hypotheses and analyze the relationship between variables. The study found the following results: 1. There is a positive impact with statistical significance of infrastructure, human resource, and the decision for change as independent factors on the dependent variable (the application of the computerized accounting system by the North Territory hospitals.) The results of multiple regression analysis refers that the human resource showed (274%) of the variance in the application of the computerized accounting system, followed by the rate decision for change and infrastructure. 2. There is a negative impact of the cost on the application of the computerized accounting system by rate (-0.260). 3. There is no statistically significant impact of managerial performance on the application of the computerized accounting system to North Territory hospitals. The study recommended that policy makers need to work on strengthening the infrastructure and the need for attention to human resources working in hospitals in the North Territory in terms of ongoing training to use the computerized accounting system and not fear to take serious decisions to change the current accounting system to computerized system, and to make serious attempts to access the governmental financial support to ease the burden of cost of these hospitals in order to facilitate the process of applying the computerized accounting system.

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1. Introduction
The concept of accounting is developed in parallel with its functional development, where it witnessed a transformation from only bookkeeping to information system.The American Accounting Association (AAA.1966) defined accounting as the processes of identifying, measuring and communicating economic information of a financial nature in purpose of enabling users to judge the financial matters of the facility and take appropriate decisions. Since the accounting system is part of the information systems, it has occupied a large and important position in the administrative process in the governmental departments, especially with regard to planning, regulation, controlling and supervision. In the light of technological progress witnessed by different countries in the world today for all scientific and practical fields for both industrial, commercial and services sectors, Jordan has been recognized in coping with these countries, particularly with regard to health and therapeutic aspects, which considered as the base of essential services provided to Jordanian society. In light of this technological progress, conventional accounting used by the Ministry of Health is considered useless compared with the use of computerized accounting systems. This study shows the necessity of using the computerized accounting based on the directives of His Majesty King Abdullah II Bin Al-Hussein to consider the information technology as a comprehensive national demand and a tributary of the national economy. This study also emerged from applying the recommendations of the First Economic Forum that was held in the Dead Sea in 1999, that called for the development of a comprehensive database to achieve continuous alignment and harmonization in line with the of local, regional and international requirements. The researcher has noted during his field visits to the governmental hospitals in the Northern territory that these hospitals do not apply such computerized accounting systems, where the idea of this study came to determine the obstacles of using these systems in the Northern Territory hospitals and to find out the impact of these obstacles on not applying these computerized systems.

2. Problem of the Study

The problem of the study emerges that the used accounting system in the Ministry of Health is a conventional one, and must operate a new computerized accounting system, so as to keep abreast of developments and technical progress witnessed by the world. (Abu Elaiwi, 2009) confirmed that using information technology has become the target of many international organizations, which encouraged competition and technological progress on the computerization of information systems with the latest technology of computers, where the system helps to plan, organize, control and supervision. Therefore, we must keep pace with this evolution in public hospitals, especially that Jordan has become one of the countries using this system and the establishment of its e-governmental system; however these hospitals still suffer from not applying this system. The researcher found through personal interviews and previous studies to find out some of the obstacles that prevent the possibility of applying the computerized accounting system in the Ministry of Health such as: (infrastructure, human resource, cost, administrative performance and the decision for change), where some other previous studies such as the study of (Elaiwi, 2009) took some of the obstacles that prevent the possibility of applying a computerized accounting system in the Ministry of Education such as infrastructure and human resource. The results of this study showed that these variables are from the obstacles that prevent the possibility of applying the computerized accounting system in the Ministry of Education. In addition that the interview with the unit of analysis showed that there is a delay and hesitation in making decisions due to lack of application and use of computerized accounting information systems at these hospitals. So the questions of this study emerged in order to help solving the problem of the study depending on the following questions:

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International Research Journal of Finance and Economics - Issue 64 (2011) 1. Does the infrastructure affect on the computerization of the accounting system in the governmental hospitals in the Northern Territory? 2. Do the human resource affect on the computerization of the accounting system in the governmental hospitals in the Northern Territory? 3. Does the cost affect the computerization of the accounting system in the governmental hospitals in the Northern Territory? 4. Does the administrative performance affect on the computerization of the administrative accounting system in the governmental hospitals in the Northern Territory? 5. Does the decision for change affect the computerization of the accounting system in the governmental hospitals in the Northern Territory?

3. Objectives of the Study

The study aims to know the following: 1. Measuring the impact of the infrastructure on the computerization of the accounting system in the governmental hospitals in the Northern Territory. 2. Measuring the impact of human resource on the computerization of the accounting system in the governmental hospitals in the Northern Territory. 3. Measuring the impact of cost on the computerization of the accounting system in the governmental hospitals in the Northern Territory. 4. Measuring the administrative performance impact on the computerization of the administrative accounting system in the governmental hospitals in the Northern Territory. 5. Measuring the impact of the decision for change on the computerization of the accounting system in the governmental hospitals in the Northern Territory.

4. The Significance of the Study

The significance of the study came from theoretical and practical contribution through revealing the importance of using the computerized accounting systems in the governmental hospitals, so the decision-makers keep pace with technological developments in many hospitals in the world, (Naimi, 2007) asserted that the astonishing development of information technology helped doctors and surgeons to conduct surgeries for patients in hospitals away from them thousands of kilometers through the use of control devices and mechanical appliances as the robot. The contribution of this study is to encourage the decision-makers using the computerized accounting systems will lead to a transition from scarcity of information to the state of abundance of information, as well as to the quality of appropriate information that give objectivity and integrity. While the theoretical contribution of this study used new variables that the previous studies didn't use in measuring the dependent variable such as cost, administrative performance and decision for change, since this study considered the first in Jordan, as far as the researcher knows. This study will also help in having the possibility to implement a computerized accounting system in the Ministry of Health, because of the saving of time, effort and cost, it will also help to correct the obstacles that hinder the computerization of the accounting system at the Ministry of Health. The importance of this study also came through what (Khattab, 2002) confirmed on the need to keep pace with the technological developments in accounting, as considered a system of information specialized in generating the informational data of an economic nature.

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5. Model Study
Independent Variables Infrastructure Human Resource Cost Administrative Performance Decision For Change Dependent Variable The application of the computerization of the accounting system in the governmental hospitals in the Northern Territory.

6. Hypotheses of the Study

Based on the questions raised in the problem of the study these hypotheses have been formulated as the following: H1: There is a statistically significant impact of infrastructure on the computerization of the accounting system in the governmental hospitals in the Northern Territory. H2: There is a statistically significant impact of the human resource on the computerization of the accounting system in the governmental hospitals in the Northern Territory. H3: There is a statistically significant impact of the cost on the computerization of the accounting system in the governmental hospitals in the Northern Territory. H4: There is a statistically significant impact of the administrative performance on the computerization of the accounting system in the governmental hospitals in the Northern Territory. H5: There is a statistically significant impact of the decision for change on the computerization of the accounting system in the governmental hospitals in the Northern Territory.

7. Theoretical Framework
Information technology has played an important role in various fields at all levels, and the profitable or provide service organizations considered the most affected by this technology that have entered into all its activities and work, and the information plays an important role in determining the effectiveness and efficiency of the organization, so the organizations headed to design and build information systems to control the vast amount of necessary information for the administration of the organization so as to ensure that the information is reliable, correct and accurate to all levels of administration in an appropriate form and time so as to use it in making rational decisions that contribute in achieving the objectives of the organization. In spite of the importance of applying this technology, the government hospitals in the Northern Territory is still lacking to adopt such technology, especially that accounting is the most important and oldest information systems within the organization, it is considered as one of the main sources of information, as it provide the biggest part of the information needed by all levels, to provide time and speed in achieving and to control over the disbursement of treatments. The design and construction of accounting information systems according to the modern scientific principles and building systems in addition to use computer in dealing with the accounting information in these hospitals is regarded a necessary step to rationalize the production and consumption of information in the organization (Qasim, 1998). According to what is mentioned above and through the theoretical framework of the research, we will define simply and clearly the basic concepts of accounting information systems, and try to see the determinants of converting manual accounting system into accounting system using a computer.

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7.1. The System: Concept, Elements 1. The Concept The system is known as a set of elements that constitute what is called the components of the system that is either a hardware such as computers, monitors, communication lines or paper used in typing or printing, in addition to moral components such as programs, files, regulations, laws and bylaws. Relationships are all what is working on linking the components system with each other, so that these elements constitute a useful system perform a function or set of functions. 2. Elements of the System Any system consists generally of four main elements that represent the elements of that system, and these are: 1. Inputs that include financial resources, human resource, raw materials, energy/ driving forces, equipment/ devices, data and information. 2. Operating (processes) that include planning, organization, procedures, regulations, implementation, controlling and follow-up. 3. Outputs that include services, information, data, goods and products. 4. Control: A set of rules and procedures designed to verify that the final results, which were accessible are in line with the previously set objectives and plans and through it we can execute the reversed feedback between the output and input. The information system is defined as a set of components linked with each other on a regular basis in order to produce useful information and deliver this information to users in appropriate time and manner to assist them in performing the functions entrusted to them. 7.2. Accounting Information Systems (Al-Jazrawi and Al-Janabi, 2009) has stated that accounting is an information system using unit operations to generate the appropriate information, and within those operations: 1. Data recording (data collection) 2. Maintaining data storage. 3. Banning (preparing) of quantitative information as a financial one (information generation). Modern systems theory emphasizes that in order to increase the effectiveness of the accounting system; it should be viewed as a system that consists of three stages as follows: 1. Inputs that include accounting data through documents. 2. Electronic operation. 3. Outputs which are the information and the accounting results arranged in lists and reports. Therefore, (Al- Melejy, 2003) showed that the concept of efficiency regarding any accounting system means to achieve the optimal relationship between inputs and outputs of the data and accounting information, and this relationship will be achieved using the least possible amount of data (inputs) to produce as much information as possible (outputs). This means that efficiency in this field means the optimum exploitation of resources from the various inputs. The concept of effectiveness of the accounting system means the production of good and appropriate information in quantities and in time for the various appropriate parties that benefit from it whether at the level of managing different hospitals from superior management, financial management, disbursement of treatments or on the level of patients' visitors and others, effectiveness also means the extent to which the accounting system achieves its objectives and its expected outcomes, in addition to accomplishing of its main functions, which is defined as an information that assists the management in fulfilling the functions of planning and control, and information suited to the needs of other parties such as the ministries and evaluate performance and determine responsibility. The properties of the accounting system in hospitals should include the following elements and characteristics: 1. Appropriateness: To design the accounting system to suit the size of the hospital and its organizational structure.

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2. Flexibility: To design the accounting system to be able to accept any amendment or any change under certain circumstances without doing a comprehensive change of the system itself. 3. Accuracy: Taking into account when designing the accounting system with all its components and levels in a way to work on producing accurate accounting information characterized by using accurate data in the production of this information in a tidy and orderly way. 4. Individuals: The accounting system increases its effectiveness by using expert individuals with academic and practical experience, and regardless of the technical development of the accounting systems, we can not dispense the effective and appropriate human element to implement the various stages of the system, so there is a need for personnel for the operation of all information systems, this resource consists of specialists and end users. The specialists are individuals who analyze, design and operate the information system, consisting of systems analysts, programmers, computer operators and the administrative, technical, clerical owners. Naturally, the systems analysts design the system based on the information requirements to the end users, and the programmers prepare software programs based on the specifications provided by the systems analyst, and the computer operators run large and small computers. (Judah, 2004) confirmed that the involvement of working groups and users in designing developing accounting information systems, and the need to use computers and advanced software, it will have a positive impact in raising the effectiveness of accounting information systems that have active role in increasing the effectiveness of working in the Income Tax Department. (Al-Sabagh, 2000) pointed out that the end users are individuals who use the information systems that can be managers, accountants and others. 7.3. Variables of the Study Independent variables of the study: These variables represent in the accounting system computing challenges in the Northern Territory hospitals, and they are as follows: 1. Infrastructure: Includes A Obtaining hardware (computer): The computer is defined as a set of electronic units that are connected with each other and receive data to process it, store it, retrieve it, and to give the desired results quickly and accurately if compared with the manual (traditional) system (AlAbadi, 2001). The computer components are as follows as pointed out by (Kassim, 1998): 1. Hardware Components: Is a set of physical parts of the equipment used that work jointly to accomplish the functions of the computer and consists of these parts: Input Units: Is a set of equipment through which data entry and software is entered to the CPU (Central Processing Unit) for processing, such as: keyboard, scanner and audio media input. Central Processing Unit: Is the inner part of the computer system, which is a center of all activities that contain a large amount of electronic circuits that process data in accordance with the program instructions and linked with the input and output units and secondary storage media, the CPU contains three components, namely: main memory (internal), mathematic and logic unit, in addition to control unit. Output Units: Are the means by which the output results of processing is gathered from the computer system to the surrounding environment which is a group of diverse media that can link the computer system, such as monitors and printers. Secondary Storage Device: Is all used media to store data and programs outside the central processing unit. 2. Software: Is a set of programs that feed the computer to guide it to perform a specific function and the software can be classified into: A. Systems Software: Are a collection of programs that are usually processed by companies that design and manufacture programs and used as tools to assist in the operation and use of the computer efficiently as it simplifies the process of computer use in the implementation of various tasks and the most important software systems are:

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Operating Systems: Are a group of programs designed to control and manage the computer system as well as controlling the process of implementation of the program instructions by a computer. Programming Language: Is a system for presenting and delivering data and programs by the computer, in this system a group of symbols and linking rules are defined accurately to access to the sentences and phrases to be understood by the human and the computer in order to write programs such as: (Cobol) Language is designed to develop accounting and administrative software. Data Base Management System: Is a collection of specialized programs used to create, update, copy, and modify files, recording data and file management. B. Application Software: Is a set of programs oriented to accomplish a set of specific functions such as: (EXEL) and (Lotus 1-2-3), where these programs deals with digital data and performing calculations. C. Access to Communications Networks. The integration of computer technology, automation, communication, and the spread of computers all over the world to the emergence of a huge amount of stored information, with the need to exchange it between users, thereby it requires searching for a way to achieve this requirement in an understandable, quick, easy and safe way. Computer networks emerged that made it possible for the first time of transmission of data between different devices (regardless of their location and types), computer network is a collection of computers and devices attached to it that relate to each other allows its users to participate in available resources and to transfer and exchange of information among them (Mansour and Abou El-Nour, 1992). 2. Human Resource Human resource is the main element that can rely on the efficiency and effectiveness of operating the system, and they who use the outputs in managing the organized matters, therefore the human element for the information system the main axis on which it will success or fail, human resource is required to fill multiple functions in each of the departments of accounting and computer centers, and the scientific and practical qualifications, experiences, technical skills and training are considered the most important specifications that must be available in the staff (Stephen, 1989). While (Al-Taweel, 2001) pointed out that there is a lack of efficiency in the accountants in the fields of using, designing, developing accounting systems and information technology. So this study is presented to show the importance of human resource and its effect on the application of the computerized accounting system in the Northern Territory hospitals. 3. Cost Cost can be defined generally as "any optional sacrifice with things, properties, material or moral rights that should have an economic value, in order to obtain the present or future benefit which it should not be less than the value at the time of completing sacrifice in the process of the value of sacrifice (Matarneh, 2003). Cost element must also be taken into account when designing the accounting system so as to increase the expected benefits of the system than its preparation and implementation cost (AlSabagh, 2000). Therefore, the equipment costs in accounting include equipment delivery, office equipment, machinery and equipment, such asset includes purchase price, the burden of transportation and handling, insurance on the equipment during transport, the cost of special bases for them, the costs of assembly, installation and costs of testing startup (Donald kiso, 2009). Thus, the costs include all expenses incurred by the hospital in the acquisition of equipment and preparing it for use. 4. Managerial Performance (Raweya Hassan, 2001) showed that the concept of performance refers to the degree of achieving and completing individual tasks, that reflects how it achieves or satisfies job requirements. The concept of management (organizing) and its objectives, is a "group of individuals combine their efforts to achieve

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a particular objective". The common purpose which the system seeks for is called (Objective) and of course it is not for organizations have the same objectives, but some aimed at maintaining production and profits, and others aimed at providing humanitarian services, such as governmental hospitals which its basic aim delivering service and health care. The administration task focuses on what is being managed, which is the organization itself, and the Director essentially performs four main functions in the organization, which are: (Gareson, 2006): 1. Planning: The directors are to determine the necessary steps to guide the organization towards achieving its objectives. 2. Organizing and Directing: What is meant by the organization "is that the management should decide how to combine the efforts of both human resource and other resources to implement the plans of the organization." And what is meant by direction is "management control of daily activities so as to maintain the implementation of the organization work easily, and this means identifying the tasks of all employees. 3. Controlling: The directors are seeking through the control to take the necessary steps to make sure that all parts of the organization is working as planned in the planning stage. 4. Decision Making: Directors are trying to implement a rational choice among the alternatives, the process of decision-making is not considered as an independent function from previous tasks and functions of the management and all decisions based on the information and of course the quality of the decisions taken depends on the quality of accounting and non-accounting information and which is received by the management. (Essa, 2000) confirmed that the accounting information systems play an important role in making administrative decisions of the Ministry of Education, his study also demonstrated that there is a positive relationship between each of the accounting information systems, individuals, used programs, data and information base on one hand and taking of administrative decisions on the other hand. Therefore, the decision making about the change from the conventional accounting system to computerized accounting information system is an important step in the decision makers in governmental hospitals. (Qatanani, 2002) confirmed that there is a positive relationship between the elements of the accounting system and the quality of administrative performance in the industrial public shareholding company in Jordan in the field of planning, controlling and decision making. In accordance to the study of (Qatanani) which was adopted to measure the administrative performance as an independent variable through planning, controlling and decision making relating to the Ministry of Health. Dependent variable (the application of the computerized accounting system in Northern Territory hospitals) this variable has been measured based on the study of (Waleed Siam, 2004) where the researcher measured the computerized accounting information systems in Jordanian commercial banks in light of technological development through a range of criteria such as quality, flexibility, simplicity and reliability, which reflects the effectiveness of the performance of these systems, where the researcher designed a questionnaire distributed to the employees in the financial departments of the Jordanian commercial banks listed in Amman Stock Exchange of the Year (2003) which were 9 banks, where 45 questionnaires were distributed, 42 of them were adopted for analysis. The study concluded that the accounting information systems in Jordanian commercial banks in light of the technological development distinguished of quality, reliability, flexibility and simplicity, through the accuracy and adequacy of the outputs of these systems and adequate timing of the decision-makers, as appropriate, which contributing in making rational decisions. The researcher recommended a number of recommendations such as strengthening attention to computerized accounting information systems and work to develop them. This study has taken into consideration these recommendations, through the interest in the computerized accounting information systems and work to apply them in the health sector and acknowledge the constraints and their impacts if not applying them in the hospitals of Northern Territory. (Khattab, 2002) also stressed that there is a substantial impact of hardware, software programs and models used for administrative decisions in the bank on the efficiency and effectiveness of accounting information systems in the Jordanian commercial banks. (Al-Qaisi) study

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showed that the administration of the Jordanian Commercial Banks use the accounting information prepared to carry out the functions of planning, controlling and investment and credit decision making, and this confirms the importance for the use of computerized accounting information by the hospitals in the Northern Territory for planning, controlling and decision making. While (Nicolaou, 2002) has measured the relationship between accounting information systems and control system where he found out that there is a positive relationship between the two variables and through the use of a questionnaire distributed to 600 financial controllers in the American organizations. The study also confirmed that the accounting information systems contribute effectively to give the impression of control and accuracy of information. In a previous study for (Lawrence and Miller, 1996) aimed at measuring the impact of environmental and organizational factors and models of decision making regarding accounting information systems in order to provide a model for the design of information system of accounting, both researchers studied the environmental and organizational factors and decision making models, and its impact on accounting information systems, the environmental factors were measured through the dynamic, contrast and conflict of the environment, where as the organizational factors were measured by the decentralization and integration between the production lines, with regard to models of decision making, it has been measured through analyzing administrative decisions, timeframe and the appropriateness of the decisions taken, the study data has been measured by a questionnaire while hypotheses were tested using descriptive and statistical methods.

8. Methodology of the Study

This study is based on a descriptive analytical method to test its hypotheses through the following sources: Primary Sources: Presented in designing a questionnaire model, this was distributed by hand on a study sample, which included governmental hospitals (10) of the Ministry of Health in the Northern Territory. This study also adopted on personal interviews with many of the staff of these hospitals. 8.1. Population of the Study and a Study Sample The population of the study consisted of individuals working in the hospitals of the Ministry of Health in the Northern Territory, which were 10, namely:1. Princess Basma Teaching Hospital, Irbid 2. Princess Badea' Teaching Hospital, Irbid 3. Princess Rahma Teaching Hospital, Irbid 4. Princess Raya Hospital in Al Koura District, Irbid 5. Al-Eman Governmental Hospital, Ajloun 6. Jerash Governmental Hospital, Jerash 7. Al-Mafraq Governmental Hospital, Al-Mafraq 8. Al-Ramtha Governmental Hospital, Al-Ramtha District, Irbid 9. Muaz Bin Jabal Hospital, Al-Shona Al-Shamalia. 10. Al-Yarmuk Governmental Hospital in the District of Bani Kenana, Irbid. The individuals are represented in four categories, namely:First Category: Director of the hospital / were (10). Second Category: Specialized Director/ Administrative and Financial Affairs Director were (10). Third Category: Heads of financial sections in the centers and directorates were (10). Fourth Category: Accountants in the centers and directorates were (50. The questionnaire was distributed on 30 doctors as well, that these individuals are targeted because they are implementing the accounting system in the centers of the Ministry of Health and its directorates who are best ones to judge the accounting system.

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8.2. Procedural Definitions for the Variables of the Study 1. Infrastructure: includes networking, computer hardware and storage media required for collection, storage, processing and transfer of data and information. 2. Human Resource: Is the person who is responsible for the operation of the system and who performs all tasks related to the system. 3. Cost: Giving up things, properties or material and moral rights that have great value. 4. Managerial Performance: The degree of achieving and completing tasks, consisting of the core functions of management. 5. Computerized Accounting: The integration of manual accounting science and its application to computer by balancing the executed tasks manually with the computer activities. 8.3. Study Tool The basic research system which was used for this study is a survey research, Where it depends on a single set of primary data collection, which used the personal survey tool (questionnaire) to measure the impact of infrastructure, human resource, cost, managerial performance and resolution to change the application of the computerized accounting system in Northern Territory hospitals. To achieve the study objectives, the researcher developed and builds the study questionnaire benefited from previous similar literatures and consulting the experts and specialists in this field, whether in academic or practical field. The study tool contained on set of 32 paragraphs, 1-5 were used to measure the infrastructure while 6-11 were used to measure human resource and 12-16 were measured cost, while managerial performance was measured in paragraphs 17-21, and the decision for change was measured in paragraphs 22-26 and finally the dependent variable related to the application of the computerized accounting system was measured in paragraphs 27-32. 8.4. Validity and Reliability of the Tool 1. Tool Validity (Content Reliability) The questionnaire was displayed on number of specialists and experts in this field to arbitration and put their observations; the questionnaire was modified based on these observations to reach its final form. 2. Tool Stability To verify the stability of the tool, a Cronbach's Alpha equation was used to measure the degree of credibility and stability in the answers of the population of the study on the questionnaire's questions, as this test depends on the extent of the internal stability and the degree of reliability of the questionnaire's phrases, Alpha value of the variables of the study was as follows: Infrastructure was (0,657), while the alpha for the human resource was (0,605), the value of alpha for the cost was (0,754) while the managerial performance was (0,602) and the decision for change was (0,774), while the dependent variable was (0,863), these ratios indicate a high level of tool measurement stability as confirmed by (Sekaran, 2003). 8.5. Data Collection The raw data which was used in this study were collected through personal management as by the researcher himself in order to get the point of view of the respondents on measuring the impact of infrastructure, human resource, cost, managerial performance and decision for change on the application of the computerized accounting system. 8.6. Used Statistical Methods The researcher used the descriptive method to describe the study variables as well as he used deductive statistical analysis in order to analyze the data through the process of analysis and hypotheses testing, (Multiple - Regression) test were used which is a multiple linear regression test to measure the relationship between the variables of the study and the testing hypotheses.

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9. Results Analysis and Testing Hypotheses

The study presented a display of the descriptive statistical analysis for the items of the computerized accounting system application measure in the Northern Territory hospitals, variables of the study, testing the strength of the link between the independent and dependent variables and testing the hypotheses of the study, in addition to the most important findings and recommendations that have been reached. 9.1. Descriptive Analysis for the items of the Computerized Accounting System Application (Dependent Variable) Descriptive analysis was used to measure the items of the application of the computerized accounting system in the Northern Territory hospitals which was 6 items that was applied on the entire sample of 97 samples, after the exclusion of five of the samples that found abnormal. The descriptive analysis showed that all the items on the scale for the application of the computerized accounting system that the arithmetic mean was more than 4.22 and this indicates that the trend of the sample respondents towards the implementation of the computerized accounting system is high, showing that there is a high level of desire by the staff of the hospitals to implement this system, the arithmetic mean of paragraphs was 4.22 to 4.77 and this indicates in a preliminary basis that there is a high awareness of the items of the scale (the application of the computerized accounting system) by the study sample. 9.2. Descriptive Analysis of the Independent Variables 1. Infrastructure The descriptive analysis of the study variables for the entire sample, consisting of 97 view (responder), where the average level of infrastructure a minimum of 4.25 and 62.4 in the maximum and with a arithmetic mean of 4,4 966 and standard deviation of 0.38713 which is a good level for the perception of respondents for this variable. 2. Human Resource This variable has been measured through six paragraphs, using the Likert five-scale, where the arithmetic mean of all paragraphs of this variable is 4.4082 and the standard deviation of 0.48297, therefore this variable is of great importance from the respondents point of view. 3. Cost The results of descriptive analysis for this variable from the standpoint of the sample, consisting of 97 (responder) has presented, where the average level of the cost importance in the application of the computerized system a minimum of 4, 25 and 49.4 in the maximum and arithmetic mean of all paragraphs were 454 4,3 and standard deviation of 0.47947 accordingly, and due to that, this variable is consider with a high level and is of great significance from the respondents point of view. 4. Managerial Performance This variable was measured through five paragraphs using the Likert five-scale, depending on the descriptive analysis the arithmetic mean of all paragraphs of this variable is 2.5052 and the standard deviation of 0.21743 and due to that, this variable is consider with a high level and is of great significance from the respondents point of view. 5. Decision for Change This variable has been measured through five paragraphs using the Likert five-scale, where the arithmetic mean of all paragraphs of this variable is 4.5897 and the standard deviation of 0.34080 and based on these results is that the variable is of great importance from the viewpoint of the respondents about the decision-making in the application of the computerized accounting system.

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Nor variable was excluded due to the lack of higher link problem between the independent variables with each other (Multicollinearity) and that, as shown in table no. (1). The bilateral test analysis also confirmed that correlation between all independent variables with the dependent variable (the application of the computerized accounting system) is high and statistically significant as shown in table no. (1).
Table 1: The link between all the variables using the Pearson Coefficient
The application of the Computerized Accounting System .586 .713 -.349 .085 .476 Infrastructure Human Resource .817 1.000 .437 .708 .537 Cost Managerial Performance .837 .708 .529 1.000 .514 Decision For Change .582 .537 .436 .514 1.000

Variables

Infrastructure Human Resource Cost Managerial Performance Decision For Change

1.000 .817 .765 .837 .582

.765 .437 1.000 .529 .436

Testing the Link Strength between the Independent Variables Table no. (1) shows the correlation coefficients between the independent study variables, which showed a normal correlation (less than 0.90) between the independent variables and this does not affect the results of the multiple regression, where some researchers defined in statistics and econometrics (Kennedy, 1985) that there is a higher correlation problem between the independent variables (Multicollinearity) when the correlation coefficient greater than 0.9. Table no. (1) makes clear that the problem of higher correlation is not found between two independent variables of the study variables where the largest correlation coefficient between managerial performance and infrastructure with total power of the link is 0,837.
Table 2: Shows the results of multiple regression for the entire independent variables on the dependent variable:

Coefficients (a)
Collinearity Statistics VIF 4.057 1.504 2.575 1.672 2.466 Tolerance .247 .665 .388 .598 .405 .000 .001 .000 .000 .246 .000 5.621 3.544 15.403 -11.079 1.167 7.051 Sig t Standardized Coefficients Beta .166 .440 -. 414 .035 .258 Unstandardized Coefficients Std. Error B .108 .605 .036 .129 .018 .274 .023 -.260 .022 .025 .032 .228 Mode l (Constant) Infrastructure Human Resource Cost Managerial Performance Decision for Change 1

The application of the computerized accounting system: a Dependent Variable Through table n. (2), which represents the results of multiple regression for the entire independent variables, indicates that some independent variables have positive correlation and statistically significant with the dependent variable (the application of the computerized accounting system in Northern Territory hospitals) and these variables are: 1. Infrastructure: There is a positive correlation between the infrastructure and the application of the computerized accounting system at a statistical significance level equal to 0.001, where the magnitude of the effect of this variable on the dependent was 0.129. 2. Human Resource: There is a positive correlation between the human resource and the application of the computerized accounting system at a significance level equal to 0.000. The results of the analysis showed that the strength of the impact of the human resource on the dependent variable was equal to 0.274.

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3. Decision for change: There is a positive correlation between the decision for change and the application of the computerized accounting system at a significance level equal to 0.000, and by the results of inferential statistics using beta factor through multiple regression shows that the decision for change affects the application of the computerized accounting system on the Northern Territory hospitals of .228. The results of multiple regression showed as stated in table no. (2) that the independent variable (cost) of a negative relationship with the dependent variable (the application of the computerized accounting system). The power of the impact of this independent variable is -.260 While the results of multiple regression confirmed that the independent variable (managerial performance) has a weak correlation and not statistically significant where the strength of the relationship is .022 and non-statistical significance amounted to .246 Testing the strength of independent variables correlation combined with the dependent variable
Table 3:

Model Summary (b)

Std. Error of the Estimate .06861 Adjusted R Square .948 R Square .951 R .975 (A) Model 1

Infrastructure, human resource, cost, managerial performance, decision for change and the application of the computerized accounting system: a. Predictors (Constant). b. Dependent Variable Referring to table no. (3), the study found that the independent variables combined were with relationship with the dependent variable of .975 which is a strong positive relationship, in addition to the contribution of all independent variables to the dependent variable (the application of the computerized accounting system) was by R. Square .951, this indicates that the independent factors combined explain the rate of .951 of the change in the behavior of the dependent variable, which considered a high percentage, while the statistical independent variables represented in the infrastructure, human resource, cost, and the decision for change amounted to the impact of these variables combined on the dependent variable through the Adjusted R Square .948 Table no. (4) shows the strength of the multi-regression model of reaching statistical significance of .000 and this shows that the model for the study variables are measurable.
Table 4: Testing the strength of the model

ANOVA (b)
Sig. .000 (a) F 349.85 Mean Square 1.647 .005 df 5 91 96 Sum of Squares 8.234 .428 8.662 Model Regression Residual Total 1

Infrastructure, human resource, cost, managerial performance, decision for change and the application of the computerized accounting system: a. Predictors (Constant). b. Dependent Variable The Results of Testing Hypotheses and Answering the Study Questions The study hypotheses were tested based on a multiple regression model, which was designed for this purpose that included the application of the computerized accounting system on the Northern Territory governmental hospitals as a dependent variable, in addition to the factors affecting the application of the computerized accounting system associated with these hospitals as independent variables.

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After deleting the extreme views, amounting to five, and make sure that the relationship is linear between the independent variables and the dependent variable, by reference to table no. (4), calculated F value has been reached for a multiple regression model which was 349.850 and in terms of statistical equal to 0.0000 and this means that there is an effect of the independent factors on the application of the computerized accounting system in varying degrees. Testing the first Hypothesis and Answering the First Question To test the first hypothesis which stipulates that there is no statistically significant impact of infrastructure on the computerization of the accounting system in the Northern Territory governmental hospitals. The study found through multiple regression and by reference to table no. (1) that there is a positive impact of infrastructure on the computerization of the accounting system in the Northern Territory governmental hospitals amounted .129 and at statistical significance level of 1.00 Thus, the study rejects the null hypothesis and accept the alternative one. Where these results confirm that as the infrastructure of the hospital was well prepared so the application of the computerized accounting system will be easier, the provision of infrastructure in the Northern Territory governmental hospitals will lead to the application of the computerized accounting system for these hospitals with the amount of .129. Testing the second Hypothesis and Answering the Second Question To test the main second hypothesis which stipulates that there is an impact of statistical significance for the human resource on the computerization of the accounting system to the Northern Territory governmental hospitals, and upon the results of multiple regression analysis which is listed in table (1) that rejects the null hypothesis and accept the alternative, when the level of significance equal to 0.000. This indicates as shown previously in table (1) that there is a positive correlation between human resource on the computerization of the accounting system to the Northern Territory governmental hospitals, and whenever the human resource was well prepared in terms of training, practical and knowledge and in the term of using this system, that leads to an increased desire in the application of this system to the Northern Territory governmental hospitals with the amount of 0.274. Testing the Third Hypothesis and Answering the Third Question To test the third hypothesis which stipulates that there is an impact of statistical significance for the cost of the computerization of the accounting system in Northern Territory governmental hospitals. The study found through a multiple regression and by reference to table no. (1) that there is a negative impact of the cost of the application of the computerized accounting system to the Northern Territory governmental hospitals with the amount of -.260 and at the level of statistical significance 0.000 Thus, the study rejects the null hypothesis and accept the alternative hypothesis, where these findings demonstrate that if the cost increased, this will lead to dissatisfaction in shifting from the conventional accounting system to the computerized accounting system with the amount of -.260 and vice versa. Testing the Fourth Hypothesis and Answering the Fourth Question To test the fourth hypothesis which stipulates that there is a statistically significant impact of managerial performance on the computerization of the accounting system Northern Territory governmental hospitals. And based on the regression results shown in table no. (1) which accept the null hypothesis and that because of the weak presence of positive correlation that is not statistically significant between the managerial performance of the Northern Territory governmental hospitals and the application of the computerized accounting system in these hospitals at the level of significance equal to 0.246 and this result confirms that the managerial performance has no importance in influencing the transition from

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the current accounting system (conventional) to a new computerized accounting system and that from the viewpoint of the study sample. Testing the fifth Hypothesis and Answering the Fifth Question To test the fifth hypothesis which stipulates that there is a statistically significant impact of the decision for change on the computerization of the accounting system in the Northern Territory governmental hospitals. The study found through the multiple regression and by reference to table no. (1) that there is a positive impact of the decision for change on the computerization of the accounting system to the Northern Territory governmental hospitals with the amount of .228 and at the level of statistical significance of 0.000 Thus, the study rejects the null hypothesis and accept the alternative hypothesis, where these findings demonstrate that if these hospitals were more serious in the decision for changing the current accounting system as a result, that will lead to work more effectively to the implementation of the computerized accounting system in these hospitals with the amount of .228.

Key Findings and Recommendations

After conducting the required statistical analysis and testing study hypotheses the conclusions and recommendations are the following:

Results
1. There is a positive correlation statistically significant between infrastructure, human resource, and the decision for change in one hand and between the implementation of the computerized accounting system in the Northern Territory governmental hospitals. 2. There is a negative correlation statistically significant between the cost and the implementation of the computerized accounting system in the Northern Territory governmental hospitals. 3. It has been found that there is a weak positive correlation which is not statistically significant between the managerial performance and between the implementation of the computerized accounting system in the Northern Territory governmental hospitals.

Recommendations
After reaching to the results, the study recommends that related decision-makers to computerization the accounting system in the Northern Territory governmental hospitals, as the following: 1. Working on strengthening the infrastructure and providing hospitals with sophisticated computerized devices and software in line with the work and to shift from the current accounting system to the computerized accounting system. 2. The need to pay attention to the working human resource in the Northern Territory governmental hospitals, in terms of ongoing training to use the computerized accounting system and the work of field visits to the hospitals that have applied this system in order to benefit and knowledge. 3. Not hesitating to take serious decisions for change from the current accounting system to computerized system, where the decision-making are important factors to keep pace with technological development in hospitals around the world today. 4. Taking serious attempts in order to get governmental financial support to ease the burden of cost of these hospitals in order to facilitate the implementation of the computerized accounting system.

References
[1] First National Economic Forum (economic sanctum) held at Mvenpick hotel at the Dead Sea (26-27/11/1999).

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[4] [5] [6] [7] [8] [9]

[10] [11] [12]

[13]

[14]

[15] [16] [17] [18] [19]

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Elian Muhammad Faraj Abu Elawi "Obstacles of computerizing the accounting system applied in the Ministry of Education," Master Thesis, University of Al al-Bayt, 2008. Naimi, Jalal Mohammed, 2007, Information Technology for Management: transformation of organizations toward digital economy, Journal of Public Administration, Riyadh, section 27, volume 3. Ibrahim Al-Jazrawi, Amer Al-Janabi, the basics of accounting information systems, Al-Yazouri Publishing House, Amman 2009. Fouad Al-Saied Al-Melegy and Mohammad Al-Saied Al-Saraya, specialized accounting systems, the new University Publishing House, Alexandria, 2003, p. 14. Imad Al-Sabbagh, information systems -what it is and what its components-, Culture Publishing House, Amman, the first edition, 2000, p. 24 - p. 26. Nasrin Rawhi Al-Abadi, and others, computer, Ministry of Education, the first edition, Amman, 2001, p. 8. Awad Mansour, Mohamed Abu El-Nour, personal computers, office automation, the first edition, Al-Furqan Publishing House, Amman, 1992, p. 209. Stephen A. Moscove, Mark J., Seemkin, accounting information systems for decision-making concepts and applications-, the translation of Kamal El-Din Saad, Ahmed Hamed Hajjaj, AlMareikh Publishing House, Riyadh, Saudi Arabia, 1989, p. 802, p. 803. Donaldkiso, Jerry Wegant, Intermediate Accounting, the first part, the translation of Hamid Ahmed Hajjaj, Al-Marekh Publishing House, the second Arabic edition, 2009, p. 455. Raweiah Hassan, human resource management, vision for the future, University Publishing House, Alexandria, 2001, p. 211. Khalid Mahmood Qatanani, The impact of using the accounting information on management performance in the public industrial shareholding companies in Jordan, Master Thesis, University of Al al-Bayt 2002. Walid Zakaria Siam, evaluation of computerized accounting information systems in Jordanian commercial banks in light of technological development, unpublished research, the Sixth Scientific Conference of the Professional Legal Association, Amman 2004. Abdel Nasser Abdullah's Khattab, the analysis of the factors affecting the efficiency and effectiveness of accounting information systems in Jordanian commercial banks, Master Thesis, University of Al-Albayt, 2002. Abd Al-Razak Mohammed Qasim, Computerized Accounting Information Systems, Cultural House Library, Amman 1998, p. 5-6. Ghassan Falah Matarneh, Introduction to cost accounting, Wael Publishing House, Amman, 2003, p. 15. Garrison, Erik Norin, Managerial Accounting, translation of Mohamed Issam and Ahmed Hamed Hajjaj, Al-Marekh Publishing House, Saudi Arabia, 2006, p. 12 - p. 15. American Accounting Association, a statement of basic Accounting 1996. Andreas Nicolaou L., "A contingency Model of Perceived Effectiveness in Accounting Information System: Organization Coordination and Control Effect" International Journal of Accounting Information system vol, issue 2, 2000 p. 91-105. Golden Lawrence, Danny Miller "A contingency Frame Work for the Design of Accounting Information System", Accounting and Society Vol. 1 1996 p. 244-259. Line Stobings and Asta Roupeline "Development of a model for Evaluation the Effectiveness of Accounting Information System, Efita 2003 Conference, 5-9 July 2003. Laial Al-Taweel, Accounting Technology in Developing Countries: A case Study of Syria, Unpublished PhD, Portsmouth University UK.2001. Kenndy, P. 1985. A Guide to Econometrics, second edition, Basil Blackwell Ltd, Oxford. Sekaran, U. (2003). Research Methods for Business, a skill Building Approach. New York: John Wiley and Sons, Inc.

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In the Name of God the Merciful Gentlemen, the staff of respected governmental hospitals The aim of this questionnaire is to study the factors affecting the possibility of applying the Computerized accounting system with the Jordanian Ministry of Health. (Field study on the Northern Territory governmental hospitals) Allow me to take part of your time to provide me with information that lead to the enrichment of this study by answering the paragraphs of the questionnaire and support the researcher in achieving the objectives of the study and come up with results and recommendations of interest to decision makers in governmental hospitals. We also recognize that such information and data which you will provide is scientific data used for the purposes of scientific research and will be kept fully confidential. Thank you for your cooperation. Researchers Questionnaire Items Please circle in the place that best fits your opinion
A. Infrastructure 1.Hospitals have programs and networks of modern communications 2. Hospitals Have enough database that contribute to the implementation of the computerized accounting system 3.Hospitals have enough computers that contribute to the implementation of the computerized accounting system 4. Hospitals have qualified staff in dealing with computerized accounting systems 5. Hospitals have qualified staff in programming and have a background in dealing with electronic programs B. Human resource 6. The hospital provides special training programs for human resource, using computerized accounting systems 7. the hospital is seeking for hiring the right staff in place 8. The hospital is seeking to achieve perfection through holding training courses for the staff in Financial affairs 9. There are a fair criteria to upgrade the employees, promotions and giving them a financial and moral incentives 10. The staff that working in the current system have sufficient experience that keep pace with the computerized accounting system 11. The staff that working in the current system have the ability to use computer C. Cost 12. There are enough financial allocations to have and installed of a computerized accounting system 13. There are enough financial allocations for the rehabilitation and training of staff on the computerized accounting system 14. There are enough financial allocations for the processing of building a modern network to receive the computerized accounting system Strongly Disagre 1 1 1 1 1 1 Strongly Disagree 1 1 1 1 1 1 Disagree 2 Neutral 3 3 3 3 3 3 Neutral 3 3 3 3 3 3 Agree 4 Strongly Agree 5 5 5 5 5 5 Strongly Agree 5 5 5 5 5 5

2 2 2 2 2 Disagree 2

4 4 4 4 4 Agree 4

2 2 2 2 2

4 4 4 4 4

1 Strongly Disagree 1 1 1 1

2 Disagree 2 2 2 2

3 Neutral 3 3 3 3

4 Agree 4 4 4 4

5 Strongly Agree 5 5 5 5

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C. Cost Strongly Disagree 1 1 1 Disagree 2 2 2 Neutral 3 3 3 Agree 4 4 4

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Strongly Agree 5 5 5

15. The hospital can get a governmental support to convert the current accounting system to a computerized system 16. The expected benefit obtained from applying a computerized accounting system is greater than the cost of obtaining it D. Managerial Performance 17. The managerial performance in the computerized accounting system assesses deviations in the performance of individuals better than the current system 18. The computerized accounting system defines responsibilities on the activity of sections within the hospital better than the current system 19. Administration can measure the performance of its staff in the light of a computerized accounting system, better than the current system 20. Administration can assess daily activities in a computerized accounting system, better than the current system 21. The performance of doctors in dealing with auditors in light of a computerized accounting system is better than the current system E - Decision for change 22. The change from the normal accounting system to a computerized accounting system depend on the administrative decision substantially 23. The decision for change to a computerized accounting system depend on the quality of accounting information 24. The decision for change to a computerized accounting system affecting the emerging incidents 25. The decision for change to a computerized accounting system influenced by the ongoing administrative decisions 26. The feeling of fear when thinking about a decision for change to a computerized accounting system The application of the computerized accounting system in the Northern Territory Hospitals 27. The computerized accounting system is characterized by clarity more than the conventional system 28. The computerized accounting system is characterized by easiness of usage more than the conventional system. 29. The computerized accounting system provides enough information to internal and external control. 30. The computerized accounting system is more flexible than the conventional system. 31. The computerized accounting system provides easy reference and access to the information. 32. The hospital has the ability to apply the computerized accounting system, if adopted without facing any difficulties.

Strongly Disagree 1 1

Disagree 2 2

Neutral 3 3

Agree 4 4

Strongly Agree 5 5

1 1

2 2

3 3

4 4

5 5

Strongly Disagree 1 1

Disagree 2 2

Neutral 3 3

Agree 4 4

Strongly Agree 5 5

1 1 1 1 Strongly Disagree 1 1 1 1 1 1 1

2 2 2 2 Disagree 2 2 2 2 2 2 2

3 3 3 3 Neutral 3 3 3 3 3 3 3

4 4 4 4 Agree 4 4 4 4 4 4 4

5 5 5 5 Strongly Agree 5 5 5 5 5 5 5