Role of Knowledge Management in the Relationship between the Effectiveness of the Accounting Information System and the Competitive Advantage for Jordanian Public Shareholding Industrial Companies

The main objective of this study was to identify the role of knowledge management in the relationship between the effectiveness of the accounting information system and the competitive advantage in the Jordanian public shareholding industrial companies. The study population consisted of all workers in the Jordanian public shareholding industrial companies. The study sample, which was randomly drawn, consisted of IT managers, investment managers, internal audit managers, heads of accounting departments and accountants in the Jordanian public shareholding industrial companies. The researchers distributed 300 questionnaires developed on the basis of previous studies to the study sample across Jordanian public shareholding industrial companies (n= 67).