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)(6.15

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SPSS

Abstract
This study aims to evaluate the effect of using
accounting information systems
on quality of financial
information for service sector company in Gaza strip . Also , in
order to measure and evaluate feasibility of using accounting
information system in service sector in Gaza Strip , in order to
know constraints and problems of using accounting information
system in service sector in Gaza Strip . To achieve objectives of
this study and complete practical part, we used analytical and
descriptive approach , for collecting data related to theoretical
part . We used questioner to collect primary data related subject
of this study , and analyzes data by SPSS statistical program and
use of statistical processors and tests , for getting signs to
support subject of study , the questioner distributed for all
accountant in service sector company in Gaza Strip who prepare
financial statements.
The study revealed that , size of company , revenue level
and size of capital has important effect to company using of
accounting information system . Also using of accounting
information system will lead to perform quality characteristics
of financial information and increase quality of that information
such as accuracy , relevance , reliability and timelines of
information.
The study provided a set of recommendations the most
important from them : service company in Gaza Strip that has
big capital , number of workers and revenue they recommended
to apply advanced accounting information system for reaching
the greatest benefits from that systems, service sector company
must invest part of revenues to develop accounting information
system, to provide best services to increase revenue company.

-1-

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(1993) Jong-Min Choe, Jinjoo Lee

Factors affecting relationships between the contextual variables
and the information characteristics of accounting information
systems

.
(2002) J-M Choe
The organizational learning effects management accounting of
information under advanced manufacturing technology.

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" " 27 " "%82.90 t " "19.778 " " 0.000 0.05 "

"

" "32 " "%81.79 t " "20.704 " " 0.000 0.05 "

"

" "29 " "%79.31 t " "15.330 " " 0.000 0.05 "
"

" " 28 " "%78.34 t " "16.969 " " 0.000 0.05 "
"

" " 31 " "%76.69 t " "13.651 " " 0.000 0.05 "
"

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"

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(
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3.37

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4.874

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3.71

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74.21

9.456

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61.52

0.907

0.366

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79.72

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0.3432

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4.22

0.3911

115

4.24

0.3428

30

4.14

0.4105

115

3.93

0.4775

30

4.05

0.3743

115

3.50

0.5227

30

3.51

0.6384

115
30

4.02
4.02

0.2726
0.3005

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0.667

1.309

0.193

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0.211

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0.984

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0.6279

0.2093

17.2617

141

0.1224

17.8897

144

0.5449

0.1816

17.9571

141

0.1274

18.5020

144

0.1731

0.0577

30.2169

141

0.2143

30.3900

144

0.1133

42.8533

141

0.238 1.426

0.847 0.269

0.946 0.124 0.3039

42.9666

0.2323

0.0774

10.8549

141

0.0770

0.168 1.710

0.0378

144

11.0872

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0.392 1.006

144

F " "141 3 0.05 2.67

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F 3.12

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F 1.006
F 2.67
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F 2.67

- 102 -

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) ( One Way ANOVA

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0.1551

17.4244

141

0.1236

17.8897

144

0.2847

0.0949

18.2173

141

0.1292

18.5020

144

0.4511

0.1504

29.9389

141

0.2123

30.3900

144

0.2612

0.0871

42.7054

141

0.3029

42.9666

144

0.1521

0.0507

10.9351

141

0.0776

11.0872

144

0.4653

0.292 1.255

0.533 0.735

0.549 0.708

0.834 0.287

0.582 0.654

F " "141 3 0.05 2.67

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F 2.67
0.582 0.05


= 0.05

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- 103 -



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F 2.67

)(6.13

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" " F

0.0787

17.6536

141

0.1252

17.8897

144

0.7944

0.2648

17.7076

141

0.1256

18.5020

144

1.2068

0.4023

29.1833

141

0.2070

30.3900

144

0.8345

0.2361

42.1321

141

42.9666

144

0.4127

0.598 0.629

0.102 2.109

0.125 1.944

0.2782
0.428 0.931 0.2988

0.1376

0.0757 141 10.6746

144 11.0872

0.147 1.817

F " "141 3 0.05 2.67

F 1.817
F 2.67

0.147 0.05
- 104 -



= 0.05


)(6.14
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4 1.1708
) 140 16.7188

144 17.8897
(

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0.2927
0.049 2.451 0.1194

0.1082 4 0.4328
0.503 0.838 0.1291 140 18.0692

144 18.5020

1.6907

28.6994

30.3900
1.0549
41.9117

0.4227 4
0.2050 140
144
0.2637 4
0.2994 140

0.089 2.062

0.477 0.881

144 42.9666

0.1851

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0.0463

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0.0779

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- 106 -

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0.6627

16.5643

142

0.1166

17.8897

144

0.2945

0.1473

18.2075

142

0.1282

18.5020

144

0.2883

0.1441

30.1017

142

0.2120

30.3900

144

0.0392

0.0196

42.9274

142

0.3023

42.9666

144

0.2859

0.1430

10.8013

142

0.0761

11.0872

144

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1.3254

0.004 5.681

0.320 1.149

0.508 0.680

0.937 0.065

0.156 1.880

F " "142 2 0.05 3.06

- 107 -

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$100000

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.$200000

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$100000

$200000

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-0.187

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0.187
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0.090

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F 3.06
0.05 " )
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F 3.06

F 1.880
F 3.06
0.156 0.05

- 108 -

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1.1846

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2

0.5923

16.7050

142

0.1176

17.8897

144

0.1530

0.0765

18.3490

142

0.1292

18.5020

144

1.6677

0.8338

28.7223

142

0.2023

30.3900

144

0.4259

42.5407

42.9666

0.4305

142

0.592

4.122

0.555

0.018

0.2130
0.711 0.2996

0.493

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2

142 10.6567

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0.2153
0.0750

2.868

0.060

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0.485

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" " F

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15.6378

17.8897
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0.1881
18.3139

18.5020

144

1.6895
28.7006
30.3900
1.0140
41.9527

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142
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2
142

42.9666

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0.8637
10.2236
11.0872

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142
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1.1259 2
0.1101 142

0.000 10.224

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142

0.0941
0.1290

0.8447
0.2021
0.5070
0.2954

0.4318
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0.484 0.729

0.017 4.179

0.183 1.716

0.003 5.998

F " "142 2 0.05 3.06

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0.249

0.249
0.127

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0.162

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0.155

0.155

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10.224 F 3.06
0.05 " )
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0.05 F
F 3.06

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F 3.06
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- 113 -

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0.5397

16.8102

142

0.1184

17.8897

144

0.1607

0.0804

18.3413

142

0.1292

18.5020

144

0.6539

0.3269

29.7362

142

0.2094

30.3900

144

1.6294

1.0794

41.3372

142

0.538 0.622

0.213 1.561

0.064 2.799 0.2911

42.9666

0.3495

0.1748

10.7377

142

0.0756

11.0872

144

0.012 4.559

0.8147

144

0.103 2.311

F " "142 2 0.05 3.06

)(6.23

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F 3.06

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- 125 -

Dhillon, G. (1999) , Managing and Controlling computer misuse",

information management & computer security , (Vol. 7 , number
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Glautier MEW & Underdown B.(1977) , Accounting Theory and
Practice , Pitman Publishing , London , p 21-22.
Hendriksen, Eldon, and Breda, Michael,1992, Accounting Theory,
Fifth Edition, Irwin/McGraw-Hill, USA

Kircher
P.(1967),Classification&Coding
of
Accounting
Information , The Accounting Review ,July , p 538.
Min , Jong, Choe, Jinjoo Lee (1993), Factors affecting
relationships between the contextual variables and the information
characteristics of accounting information systems,Information
Processing & Management, Volume 29, Issue 4, July-August 1993,
Pages 471-486.
Moscove, S.A., Simkin,M.G., Bagranoff,N.A.( 2001), Core
Concepts of Accounting Information System , 7th ed., John Wiley
& Sons Ltd,England , p 7.
R.J. Chambers, the role of information systems in decision
makingcontemporary accounting and its rnvironment. Ed by John
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Schroeder, Richard; Clark, Myrtle, and Cathey, Jack, 2001,
Accounting Theory and Analyses, John Wiley & Sons, Inc.,
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Vaassen, E.H.J.(2002), Accounting Information System:

managerial Approach, John Wiley & Sons Ltd, England , p 8.

- 126 -

:
http://www.minshawi.com/other/drzyadh.htm

http://www.farawati.com/00.rtf.
http://www.aleppoeconomics.com/vb/showthread.php?p=172809.
http://www.jps-dir.com/forum/forum_posts.asp?TID=1947

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