Atala Alqtish, Adel Qatawneh, Dina Alhaj
This study aims developing accounting information systems according to the accounting variances and the requirements of international accounting standard No. (1) in Jordanian telecommunications companies. Thus, the researchers has prepared special questionnaire to gather necessary data and information. The questionnaire has been addressed to the accountants, heads of accounting departments, financial managers and internal auditors at the Jordanian telecommunications companies. Whereas 70 questionnaires have been distributed, 64 of which have been recovered and 4 questionnaires have been excluded due to their invalidity. Questionnaire's data have been analyzed using (SPSS) through the descriptive statistics such as, arithmetic averages, standard deviations and (T) One Sample T-Test. A set of results has been concluded, the most important of which are: 1. Developing the accounting information systems can provide timely accounting information in order to make the decisions. 2. Focusing on providing accounting information at the lowest cost when developing accounting information systems. 3. Providing accounting information having predictive capability when developing accounting information system is taken into account. In the light of the foregoing results, a set of recommendations has been concluded. The most important of which: 1. Shaping the accounting information systems with appropriate flexibility when their updating and developing are required in order to be matched with the new conditions occurred in the establishment. 2. Determining subsystems in accounting information systems that require special attention and concern, upon which the development process to be carried out. 3. Determining data and facts in connection with accounting information systems and establishing the logical relationships connecting them in order to determine the specifications and dimensions of the new system.