الفهرس 
التكامل التطبيقي وجودة المعلومات المحاسبيةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The researcher determined of Problem by answer of question:1. What are the implications of Enterprise Application Integration (EAI) in the quality of accounting information in the industrial companies listed on the Amman Stock Exchange?
These question arises from this problem, it has two question:
a) What are reflect of the implications the EAI on the fundamental qualitative characteristics of the financial information, including the characteristics (relevance, faithful representation) in the financial statements of these companies?
b) What are the implications of the EAI on enhancing qualitative characteristics of financial information, including (comparability, verifiability, timeliness, understandability) in the financial statements of these enterprises?
2. Is the quality of accounting information important in achieving corporate sustainability?
3. Can the implementation EAI outputs contribute to the achievement of corporate sustainability requirements?
Research Objectives
The main objective of the research is to build an Evaluation of the Quality of Accounting Information in Implementation of Enterprise Application Integration toward Corporate Sustainability, This main objective has several sub-objectives:
1. Formulation of the intellectual aspects in the applied EAI in terms of the reasons for application and benefits / advantages, and factors affecting the success of integration of these systems.
2. To crystallization of the most important characteristics and skills that were available in the users of the EAI, and compare them with those who did not adopt EAI.
3. Studying the nature of EAI in the organization and the quality of accounting information in general and then analyzing its reality in the general industrial companies in Jordan.
4. To identify the challenges and difficulties facing the EAI in the industrial companies in Jordan to try to overcome them.
5. Examining the impact of EAI on the benefit of the quality of accounting information provided to users.
6. Studying the relationship between the EAI of the entity and the quality of the accounting information, and their impact on corporate sustainability.
Research Importance
The researcher obtain of importance through the following elements:
1. This research is considered in the Accounting Information System (AIS), and is concerned with the quality of accounting information.
2. Encourage companies to EAI to take many advantages, especially if coupled with the quality of accounting information, to achieve corporate sustainability.
3. The reliance on the practical EAI is not only a new strategy in the companies, but a useful and necessary tool that meets the needs of the companies and reflects the dynamic of continuous change to accommodate the rapid technological development.
4. Finding effect of that this will be an initial step to create an accounting information environment that results from the EAI to contribute to corporate sustainability.
5. Lack of research’s Arab and foreign and studies -according to the researcher’s knowledge- in the study of building an Evaluation of the Quality of Accounting Information in Implementation of Enterprise Application Integration toward Corporate Sustainability.
6. Corporate sustainability lies in the interaction of EAI and the quality of accounting information for the benefit of stakeholders, capital, and investors.
7. Corporate sustainability is a means for management and stakeholders to create safeguards that protect investors and lenders against corruption and mismanagement.
8. Enhance the expectation of transparency from integration in achieving clarity on corporate sustainability.
9. The model aim by the researcher is a standard guide for Jordanian companies to predict the Evaluation of the Quality of Accounting Information in Implementation of Enterprise Application Integration toward Corporate Sustainability.
Research Hypotheses
In the depended on the research problem, which is clear through the previous questions presented and the objective that the research seeks to achieve and the importance it represents, the following assumptions can be formulated:
Main Hypothesis H0: There are no statistically significant differences between the quality of accounting information and EAI in the achieving corporate sustainability.
It follows from this assumption then, there are two group using:
group one: refer to companies of adopt of EAI
H01: There are no statistically significant differences between the quality of accounting information and achieving the corporate sustainability when adopt EAI.
H02: There are no statistically significant differences between the quality of accounting information and achieving the corporate sustainability when nonadoptive EAI.
In order to test the hypotheses above, the researcher uses hypotheses that help in reaching the research objectives.
H01-1: There are no statistically significant differences between the quality of accounting information (relevance) and achieving the corporate sustainability adopt EAI.
H01-2: There are no statistically significant differences between the quality of accounting information (reliability) and achieving the corporate sustainability adopt EAI.
H01-3: There are no statistically significant differences between the quality of accounting information (aggregated for relevance and reliability) and achieving the corporate sustainability adopt EAI.
group two: refer to companies of nonadopt of EAI
H02-1: There are no statistically significant differences between the quality of accounting information (relevance) and achieving the corporate sustainability nonadoptive EAI.
H02-2: There are no statistically significant differences between the quality of accounting information (reliability) and achieving the corporate sustainability nonadoptive EAI.
H02-3: There are no statistically significant differences between the quality of accounting information (aggregated for relevance and reliability) and achieving the corporate sustainability nonadoptive EAI.
Research Methodology
In order to achieve the objectives of the previous research and to reach the best methods and practice in the possibility of building a proposed model to Evaluation of the Quality of Accounting Information in Implementation of Enterprise Application Integration toward Corporate Sustainability, the researcher to achieve the objectives of the research on the following approaches:
1. Inductive Methodology: Through which studies will be extrapolated to the subject of research to build the theoretical framework, and then analyze the ideas and scientific aspects that included the research, and employ them to serve the research, relying on the references and periodicals scientific websites.
2. Deductive approach: through the implementation of the empirical study, through the development of the most important results and analysis of the variables of research through the application of modern quantitative methods as a Data Envelopment Analysis (DEA) model, and content analysis for the of financial reports, and the use of a set of statistical methods to test the validity of empirical study hypotheses.
3. Descriptive approach: so that the results of the empirical research are explained and described with the theoretical framework.
Research limits
In his research, the researcher will not be exposed to the following:
1. The researcher will not address the technical aspects of the EAI, but if necessarily the ones that serve the research.
2. The researcher will not address service companies, banks, and insurance companies in their research; subject to different rules where these sectors have a mandatory application that may affect the results of the study, example decisions issued by the Central Bank of Jordan, or Jordan Insurance Federation.
3. The researcher will not address industrial companies that are not listed on the Amman Stock Exchange.
4. The researcher will not deal with the companies that started their work and used the EAI during the research year; because of the lack of clarity in the empirical of the study.
5. The researcher will not address the sector that contains at least two companies.
6. Will not address companies that have merged.
Research Plan
To achieve the research objective and address the problem scientifically and logically, the research included both theoretical and applied to the following chapters:
Chapter I: Quality of Accounting Information during use EAI
The researcher dealt with the conceptualization of the quality of the accounting information; the conceptual framework, the qualitative characteristics of the accounting information, the components and the quality measurement. In addition, the researcher addresses the requirements of EAI; as a concept, its relationship with accounting information systems, motives and benefits on business, the value of integration and its role in accounting.
Chapter II: Corporate Sustainability in light of EAI and quality of information
The researcher presented the theoretical inherent of the Corporate Sustainability; the conceptual framework; the Corporate Sustainability; and it Measurement. In addition, the researcher presented as a concept, then its relation to the accounting information systems, corporate sustainability accounting; the principles and quality of sustainability reports, measurement, and maximizing the value of shareholders. He also discussed the relationship between the quality of accounting information, EAI and sustainability.
Chapter III: Empirical Study
In this chapter, the researcher presented the methodology of the empirical study; the population the sample of the study, the methods used in the research, the mathematical model and the statistical tests. In addition to the proposed model for the impact of EAI on the quality of accounting information towards corporate sustainability, also to the analysis of data and the results of the empirical study. In this chapter, the researcher described the tools for measuring the concepts and procedures adopted to test hypotheses.
Chapter IV: Conclusions, Recommendations and Suggested Research Areas
Through this chapter, the researcher reached from the theoretical and empirical framework conclusions, recommendations and innovative areas for future research.
Results
1. There is an impact in the EAI on relevance of accounting information quality towards corporate sustainability.
2. There has been no impact in the EAI on terms of the reliability of accounting information towards corporate sustainability.
3. There has been no impact in the EAI in terms of the aggregated variable of the quality of accounting information towards corporate sustainability.
4. There has been no impact in the companies does not EAI in terms of the organizational variable of the quality of accounting information towards corporate sustainability.
5. The data of the study showed that the Jordanian industrial companies focus on one content of the EAI is ERP systems without the use of CRM, SCM.
6. Differentiation among companies about corporate sustainability, because for this is the lack of familiarity with the contributions that are reflected in the wealth of shareholders through sustainability.
7. There is an exaggeration in some companies in the waste of energies and consumption are not linked to radical solutions that may affect in one way or another on sustainable development.
8. The researcher found important elements of corporate sustainability indicators that serve to predict future value added.
9. Companies do not care to report on social and environmental aspects in the belief that this affects investments or incurs additional costs to find solutions to those communications.
10. There is a waste of the benefits of EAI, which carries risks to the security of information affecting the institutional performance of companies.
Recommendations
1. The efficiency and effectiveness of EAI should be enhanced to continue to provide more professional accounting information.
2. Pay attention to the elements of the success of EAI by increasing the effectiveness of training and spreading the culture of the importance of this EAI.
3. The need to adopt other include (such as CRM, SCM) of EAI in a manner that serves the quality of accounting information and the dimensions of corporate sustainability.
4. Adopt clear objectives on corporate sustainability in part and expand towards contributing to sustainable development in a holistic manner.
5. Develop a corporate strategic plan that includes measuring the economic, social and environmental impact and its reflection on the operational process.
6. Not only in the three dimensions (economic, environmental, and social) but can be expanded in addition to another dimension such as governance.
7. The role of government agencies in establishing a legislative framework governing the business of companies in the disclosure of reports on sustainability.
8. The need to establish accounting standards for quantitative and qualitative disclosure. It seeks to create a framework for sustainability as a replace of going concern.