دراسة تقيمية بين المحاسبة المالية التقليدية والمحاسبة المالية الإلكترونية وأثرها في رفع كفاءة رأس مال الشركة

The study evaluated the differences between traditional accounting system and Electronic Accounting System (EAS) and their impact on enhancing the public capital efficiency of firms and identified the reasons behind each system?s implementation, as well as each system?s effectiveness in light of work. The study adopted Davis?s TAM to shed insight into the acceptance/rejection of EAS implementation by sample members and the alternative use of traditional accounting system. The study sample comprised of accountants employed in banks, public shareholding firms and financial auditing firms, to which questionnaire copies were administered to, in order to test the study hypotheses. From the findings, majority of the accountants surveyed (96.4%) were using EAS in Jordan, with the top commonly used programs being the e-table/excel (66%) and specialized programs were also being used by some accountants (30.4%). On the other hand, the findings also showed that only few accountants (3.6%) still employed traditional accounting system. As mentioned, Davis?s TAM was used to shed light into the EAS usage among Jordanian accountants and its role in enhancing the public capital efficiency of the firms. The study provided recommendations on how to promote the use of EAS among accountants accordingly.