The Impact of Intellectual Capital on the Development of Efficient Accounting Information Systems Applied In the Contributing Jordanian Industrial Companies – Viewpoint of Jordanian Accountant Auditors

Abstract

The field of knowledge – based economy is known by its own excrement of the importance of intellectual systems of accounting information and leading technology communications, the accounting information systems witnessed great development as a result of the rapid development and growth in the information technology, and was accompanied by a broad and growing awareness of the importance of these systems and their substantial role in the success of companies on the local and global levels, as information is a valuable resource in the companies and a vital source of their strength and effectiveness, so those companies need an intellectual and leading resource to increase the efficiency of information and develop their accounting systems, and this cannot be achieved until the intellectual capital is developed, so the purpose of this study is to state the importance of the development of intellectual capital in increasing the efficiency of the applicable accounting information systems in industrial companies. The most important findings of the study are that the efficiency of accounting information systems of any accompany is measured by the benefits gained as a result of the use of the accounting system outputs compared to the costs that are sacrificed for the construction and design of the accounting system to run it as well as having an urgent need for the development of intellectual capital to enhance the efficiency of the company where accounting information systems are applied, so we will need to activate the entrepreneurial mechanism and attract industry and preserve this important resource in any company. While the study found the need for attention to the development of intellectual capital in industrial companies and made it one of the concerns of the upper Administration because of its pioneering impact on the company's business, As a growing long – term investment which is important for the owner's companies. With the need to steer the Industrial companies to the development of a clear and transparent policy to attract and stimulate the efficient elements intellectually to raise the level and quality of their IT accounting systems.