بسم الله الرحمن الرحيمsite.iugaza.edu.ps/salah2r/files/2011/09/Study-and... ·...

الرحيم الرحمن الله بسم

Islamic University الجـــــامــعة اإلسالمــيةFaculty of Commerce كليــــــــةالتجــــــــــارةAccounting Department قســـــــمالمحاســـــــبة

A Graduation Project ProposalPresented to the

Faculty of CommerceThe Islamic University of Gaza

Study and Evaluate Accounting Information Systems at European

Gaza Hospital

By:Mohamed Abed Alkarim Abed Allah

120093243Hussein Ossama Alashqer

120081024

Ayesh Abed Allah Alnajjar120081096

Supervisor:Dr. Salah Shubair

2011

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Table of contents Page1 Research proposal………………………………………….…………31.1 …….Introduction……………………………………………………...51.2 …….Research problem…………………………………………….….71.3 …….Importance of the research………………………………….…...91.4 …….Research objective……………………………………..…………71.5 …….Research variables……………………………………..…………81.6 …….Research hypotheses………………………………………………91.7 …….Research methodology………………….…………………….…101.8 …….Data collection………………………………………………..…101.9 …….Research community…………………………………………….101.10 ….....Previous studies…………………………………………………112 Accounting Information System…………………………….……………143 ……... System, what does it mean?....................................................144 ……... Accounting, what does it mean?..............................................165 European Gaza Hospital …………………..……………………….…….286 ………first : managerial and financial affairs………………….….……..297 Research methodology……………………………………………..…..…368 ………study method9 ………population an the sample of study10 ………study tool11 Biblography………………………………………………….……………51

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Chapter 1

Research proposal

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AbstractAccounting Information systems are crucially important because of what it

produces like accurate information with high speed, which helps the

institutions in general.

This is because of the accelerating speed in the development of these

systems and the speed of its use, as well as its growing abilities in saving and

gaining back the information as well as getting it when it is needed.

This study is about examination and evaluation for the Accounting

Information systems at European Gaza Hospital; so that we can see the

flowing involving the supplying and exchange. Also, it shows how can the

accounting information arrive the decision makers at the exact time, and its

effect on the internal censorial system of the hospital. Moreover, it

represents a clear perspective that helps in the evaluation and represents the

appropriate recommendation letters specifically. Through revising the

scientific researches in this regard, a study sample with its assumptions has

been made, and the design of the questionnaire to collect the data.. Finally,

this study comes to recommendations involving the developing the

Accounting Information systems inside European Gaza Hospital. In

addition, the required advice was given for all the accountants and those who

are authorized to have an access to the Hospital's Accounting Information

systems. Yet an attempt to develop or replace the current system, giving

training courses for the employees, explaining the current accounting and

administrative policies, and making the spirit of Love and Intimacy among

the employees.

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1.1 Introduction:

Accounting Information System (AIS) is vital to all organizations,

and perhaps, every organizations, either profit or non profit-oriented need

to maintain the AISs, to better understand the term ‘Accounting

Information System’, the three words constitute AIS would be elaborate

separately, Firstly, accounting could be identified into three components,

namely information system, language of business, and source of financial

information. Secondly, information is a valuable data processing that

provides a basis for making decisions, taking action and fulfilling legal

obligation. Finally, system is an integrated entity, where the framework is

focused on a set of objectives. The combination of the three words

Accounting Information System indicate an integrated framework within

an entity (such as a business firm) that employs physical resources (i.e.,

materials, supplies, personnel, equipment, funds) to transform economic

data into financial information for; (1) conducting the firm’s operations

and activities, and (2) providing information concerning the entity to a

variety of interested users. (ZulkarnainMuhamadSori, American Journal of

Scientific Research, ISSN 1450-223X Issue 4 (2009), Accounting Information

Systems (AIS) and Knowledge Management: A Case Study).

The accounting information system is an integral part of an organization’s

control system and that accounting information provides critical decision-

influencing and decision-facilitating information for control. (Leslie Kren, University of Wisconsin – Milwaukee Milwaukee, WI 53201, THE ROLE OF

ACCOUNTING INFORMATION IN ORGANIZATIONAL CONTROL: THE

STATE OF THE ART) .

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Information systems are implemented within an organization for the

purpose of improving the effectiveness and efficiency of that

organization. Although the information generated from an accounting

information system can be effective in decision-making process,

purchase, installation and usage of such a system are beneficial when the

benefits exceed its costs. Benefits of accounting information system can

be evaluated by its impacts on improvement of decision-making process,

quality of accounting information, performance evaluation, internal

controls and facilitating company’s transactions. Regarding the above

five characteristics, the effectiveness of AIS is highly important for all the

firms. (H. Sajady, M. Dastgir, H. HashemNejad, International Journal of

Information Science and Technology, Evaluation of the Effectiveness of

Accounting Information Systems).

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1.2 Research objective: Evaluation of current accounting information system and search for

gaps and problems in the system.

Ensure the application of accounting information system in an

integrated manner.

To identify problems in the information system of accounting.

Develop recommendations for solving the problems in the current

system.

1.3Research problem:

When the firm does not use established integrated accounting information

system causes poor performance and lack of development and progress,

so must provide an integrated accounting system.

The application of the systems is not limited to a particular company or a

particular country but must be on each facility, whatever the accounting

system to provide an integrated all of its components, and thus can be

formulated problem of the study as the following question:

Does European Gaza Hospital use integrated accounting Information

System?

1.4 Importance of the research:

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The study will focus on the strengths and weakness of accounting

information system at hospital, identify problems and gaps to solve it,

trying to improve the system and be more efficiency and effectiveness,

and develop the system to produce information for decision maker on

timely manner.

1.5 Research variables:Independent variable is:

Effectiveness and efficiency of accounting information systems

used in European Gaza Hospital.

Dependent variables are:

Regularity of the flow of documents related to the process of

revenues and expenditure.

Access accounting information for decision makers on a timely

manner.

Strength of internal control system.

The existence of accounting software to a high degree of efficiency

to meet the needs and nature of work.

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1.6 Research hypothesis:

Based on the problem of the study and its objectives has been formulated,

hypothesis will be the following subjects:

-European Gaza Hospital does not have the basic components of an

integrated accounting system

The branches of this hypothesis the following assumptions:

There is a positive relationship between effectiveness of

accounting information systems and regular flow of documents

relating to the process of revenues and expenses.


accounting information systems and arrival of accounting

information for decision makers in a timely manner.


accounting information systems and strength internal control

system.


accounting information systems and the existence of accounting

programs on a high degree of efficiency to meet the needs and

nature of work.

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1.7Research methodology:

We will use the descriptive analytical approach in the conduct of the

study.

1.8Data collection:

We will use the primary and secondary sources in the collection of survey

data:

Primary source: It will be through the distribution of questionnaire and

analyzed.

A secondary source: through magazines and previous research and

reference books and specialized scientific.

1.9 Research community:

The study population consists of all individuals and officials who deal

with the information.

Accounting within European Gaza Hospital of accountants,

administrators and others, and other employees.

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1.10 previous studies:

We were able to search through to get to the previous studies on the

subject of accounting information systems to access many of the studies

dealing with the subject in many ways, the most important aspects the

effectiveness of accounting information system as a planning and control

tool and the most important success factors of the accounting system, and

we review below some of these studies arearranged in

chronologicalorderfrom newest to oldest as follows:-

(ZulkarnainMuhamadsori, 2009), entitled "Accounting Information

Systems (AIS) and Knowledge Management: A Case Study". This study

seeks to examine the use of Accounting Information Systems (AIS) by

ZBMS Sdn. Bhd., and it’s contribution to the knowledge management

and strategic role of the organization. ZBMS is a company that registered

in Kuala Lumpur and operate in construction industry. The company used

automated AIS known as ‘Contract Plu – Financial & Project

Accounting’ package commercially developed by a private company

(ZYXW). Wide variety of people that involve in the company’s operation

within andoutside the organization uses accounting information generated

by this system for decision making. Based on input provided by

operational level managers, the Contract Plus software produces monthly

projects’ income statements, balance sheets and statement of changes in

financial position for the strategic and tactical managers to plan, control

and make decision on the resources allocation. The role-played by AIS

enhanced the organization's accounting functions, and add information

value. The automated AIS speed up the process to generate financial

statements and overcome human weaknesses in data processing. The

system enhances management of resources and the process of monitoring,

control and prediction of ZBMS business for better future. With the

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advent of AIS, the growth of tacit and explicit knowledge could be seen

from the intensive training of personnel at the early stage of system

implementation to the development and use of company’s own manual in

training of new staff and assisting the job of existing staff. Given the

benefit of AIS to ZBMS, this paper recommended that the source of data

should be fully automated, and the existing system should be upgraded

through computerize the pre-tendering and post-tendering of projects

toenable AIS integration .

(H. Sajady., M. Dastgir., H. HashemNejad. 2008), " Evaluation of The

Effectiveness of Accounting Information System". In this study the

effectiveness of accounting information systems of finance managers of

listed companies at Tehran Stock Exchange is evaluated. The results

indicate that implementation of accounting information systems at these

companies caused the improvement of managers’ decision-making

process, internal controls, and the quality of the financial reports and

facilitated the process of the company’s transactions. The results did

notshow any indication that performance evaluation process had been

improved

1. study (HongjiangXu, 1996), entitled " Critical Success Factors for

Accounting InformationSystems Data Quality ".The purpose of this study

suggests that Quality information is critical to organizations success in

today’s highly competitive environment. Accounting information systems

(AIS) as a discipline within information systems require high quality

data. However, empirical evidence suggests that data quality is

problematic in AIS. Therefore, knowledge of critical factors that are

important in ensuring data quality in accounting information systems is

desirable.

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Chapter2

ACCONTING INOFROMATION SYSTEM

AIS

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System, what does it mean?

A system has been defined in many ways:

A system is defined as a set of interacting components that operate within

a boundary. The boundary filters the types of inputs and outputs that flow

between the system and its environment and establishes the rate of flow.

(Hicks,1986)

A system is a set of two or more interrelated components that interact to

achieve a goal. Systems are almost always composed of smaller

subsystems, each performing a specific function important to and

supportive of the larger system of which it is a part. For example, the

college of business is a system composed of various departments, each of

which is a subsystem. Yet the college itself is a subsystem of the

university.(Romney,2006)

A system is a set of parts coordinated to accomplish a set of goals,

according to this definition, any system, has three characteristics: (1)

component parts, or those tangible features that can be seen, header or

felt; (2) a process, whereby the parts are coordinated in a defined way;

and (3) goals, or those objectives toward which the component parts are

coordinated.(Boockholdt,1991)

Webster defined a system as "an organized set of principles intended to

explain the working of a systematic whole; an organized or established

procedure (of operation); a manner of classifying, symbolizing, or

schematizing, harmonious arrangement; or pattern, bringing order out of

confusion.(Robinson,1986)

A system is any region in space or quantity of matter set aside for analysis. Every-thing not inside the system is in the surroundings.

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The system boundary is an infinitesimally thin surface, real or imagined,

that separates the system from its surroundings.

Systems may be classified according to whether they exchange mass with

the surroundings. Systems may be classified according to whether they

exchange mass with the surroundings.

A closed system is a system that does not exchange mass with its

surroundings; thus, it has a fixed and un-changing mass although its

volume may change.

An open system is a system that may exchange mass with its

surroundings; thus, its mass and volume may change.1

Data are fact that are collected, recorded, stored and processed by an

information system.

Several kinds of data need to be collected in businesses, such as:

Facts about the activities that take place

The resources affected by the activities

The people who participate in the activity

Information is data that have been organized and processed to provide

meaning to a user.

Organizations collect data about events that occur, resources that are

affected by those events, and agents who participate in the events.

Information is different from data. Information is data that have been

organized and processed to provide meaning to a user. Usually, more

information and better information translates into better decisions.

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However, when you get more information than you can effectively

assimilate, you suffer from information overload.

Accounting, what does it mean?

Accounting is the art of measuring, communicating, and interpreting

financial activity. Accounting has often been called the "Languages of

business".(Meigs,1981,p1).

Providing information about what business own, what they owe, and how

they perform is an important aim of accounting. Accounting is an

information and measurement system that identifies, records, and

communicates relevant, reliable, and comparable information about an

organization's business activities.Identifying business activities requires

selecting transactions and events relevant to an organization. Recording

business activities require keeping a chronological log of transactions

and events measured in dollars and classified and summarized in a useful

format. Communicating business activities requires preparing accounting

reports such as financial statements. It also requires analyzing and

interpreting such reports. (Wild,2005, p4)

Source Documents

(sales invoices,

payroll time cards, etc.)

Journals

Ledgers

Trial Balance

Files

Financial Statemen

ts and Reports

Input Process Output

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What is accounting information systems?

Accounting information system (AIS) : A subsystem of a management

information system (MIS) that provides accounting and financial

information as well as other information obtained in the routine

processing of accounting transactions.(Jones, 2006)

An accounting information system is a set of interrelated activities,

documents, and technologies designed to collect data, process it, and

report information to a diverse group of internal and external decision

makers in organizations.(Hurt,2008)

Components of AIS

6 components :

1. The people who operate the system and perform various functions.

2. The procedures and instructions.

3. The data about the organization and its business process.

4. The software used to process the organization's data.

5. The information technology infrastructure, including computer,

peripheral devices, and network communications devices used to collect,

store, process, and transmit data and information.

6. The internal controls and security measures that safeguard the data in the

AIS

Together, these six components enable an AIS to fulfill three important

business functions:

1. Collect and store data about organizational activities, resources, and

personnel.

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2. Transform data into information that is useful for making decisions so

management can plan, execute, control, and evaluate activities, resources,

and personnel.

3. Provide adequate controls to safeguard the organization's assets,

including its data, to insure that the assets and data are available when

needed and the data is accurate and reliable.(Romney,2006)

The Role of the AIS in the Value Chain:

The objective of most organizations is to provide value to their

customers.

Five Primary Activities that directly provide value to its customers:

1. Inbound logistics consists of receiving, storing and

distributing the materials an organization uses to create the services and

products it sells.

2. Operations activities transform inputs into final products or

services

3. Outbound logistics activities distribute finished products or

services to customers.

4. Marketing and sales activities help customers buy the

organization’s products or services.

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5. Service activities provide post-sale support to customers.

Four Categories of Support Activities:

1. Firm infrastructure is the accounting, finance, legal and

general administration activities that allow an organization to function.

2. Human resources activities include recruiting, hiring,

training and providing employee benefits and compensation

3. Technology activities improve a product or service

4. Purchasing activities procure raw materials, supplies,

machinery and the buildings used to carry out the primary activities.

Providing Information for Decision Making:

Information can improve decision making in several ways:

It identities situations requiring management action.

It provides a basis for choosing among alternative actions by reducing

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uncertainty

Information about the results of pervious decisions provides valuable

feedback that can be used to improve future decisions.

An AIS can improve decision making by providing accurate

information in a timely manner.

Qualitative Characteristics Of Accounting Information:Relevance:

Relevance accounting information is capable of making a difference in a

decision by helping users to form predictions about the outcomes of past,

present, and future events or to confirm or correct prior expectations.

Timeliness:

Timeliness, that is, having information available to decision makers

before it loses its capacity to influence decisions, is an ancillary aspect of

relevance. Timeliness alone cannot make information relevant, but a lack

of timeliness can rob information of relevance it might otherwise have

had.

Reliability:

The reliability of a measure rests on the faithfulness with which it

represents what it purports to represent, coupled with an assurance for the

user that it has that representational quality.

Verifiability:

Verifiability is a quality that may be demonstrated by securing a high

degree of consensus among independent measures using the same

measurement methods.

Neutrality:

Neutrality means that, in formulating or implementing standards, the

primary concern should be the relevance and reliability of the information

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that results, not the effect that the new rule may have on a particular

interest.

Comparability and consistency:

Information about a particular enterprise gains greatly in usefulness if it

can be compared with similar information about other enterprises and

with similar information about the same enterprise for some other period

or some other point in time.

Materiality:

Materiality is a pervasive concept that relates to the qualitative

characteristics, especially relevance and reliability.

Cost and benefit:

Each user of accounting information will uniquely the perceive the

relative value to be attached to each quality of that information.

Ultimately, a standard-setting body has to do its best to meet the needs of

society as a whole when it promulgates a standard that sacrifices one of

those qualities for another; and it must also be aware constantly of the

calculus of costs and benefits. (Financial Accounting Standard Board,

2002, P31-32).

users of AIS :

internal users:

management demand for accounting information vary by the user's

location within the management hierarchy and by the type of decision

being made. this discussion will consider two uses of accounting

information: in the area of decision making and in the area of

performance measurement.

almost all areas of decision making require accounting information.

pricing, capital budgeting, and establishing credit policies are only a few

examples.

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pricing decisions, for instance, require information about cost and

expected unit sales; capital budgeting decision require a through financial

analysis of the alternatives under consideration by the management; and

credit policies require information about expected receivables and data on

the expected receivables to be financed.

management also uses accounting information to measure performance.

(hicks and leininger,1986, p3).

external users:

external users of accounting information are not directly involved in

running the organization. they include shareholders (investors), lenders,

directors, customers, suppliers, regulators, lawyers, brokers, and the

press. external users have limited access to an organization's information.

financial accounting is the area of accounting aimed at serving external

users by providing them with financial statements. (wild,2005, p4).

state and federal government agencies, in most cases, are the most

significant users of accounting information because in all but a few cases,

taxation is based on accounting information. taxation at all levels of

government place significant demands on the accounting information

systems. (hicks and leininger,1986, p4).

business cycles

• a transaction is an agreement between two entities to exchange

goods or services or any other event that can be measured in economic

terms by an organization. examples: sell goods to customers; depreciate

equipment.

• the transaction cycle is a process that begins with capturing data

about a transaction and ends with an information output, such as a set of

financial statements.

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• Many business activities are paired in give-get exchanges

• The basic exchanges can be grouped into five major transaction

cycles.

– Revenue cycle—Interactions with customers. Give goods;

get cash.

– Expenditure cycle—Interactions with suppliers. Give cash;

get goods.

– Production cycle—Give labor and raw materials; get

finished product.

– Human resources/payroll cycle—Give cash; get labor.

– Financing cycle—Give cash; get cash.

the data processing cycle:

• the data processing cycle consists of four steps: (1) data input; (2)

data storage; (3) data processing; and (4) information output.

data input

• the first step in data processing is to capture the data. this capture

is usually triggered by a business activity. data is captured about: the

event that occurred; the resources affected by the event; and the agents

who participated.

data storage

• data needs to be organized for easy and efficient access. let’s start

with some vocabulary terms with respect to data storage.

• a ledger is a file used to store cumulative information about

resources and agents. we typically use the word ledger to describe the set

of t-accounts. the t-account is where we keep track of the beginning

balance, increases, decreases, and ending balance for each asset, liability,

owners’ equity, revenue, expense, gain, loss, and dividend account.

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• the general ledger is the summary level information for all

accounts. detail information is not kept in general ledger accounts.

• the subsidiary ledgers contain the detail accounts associated with

the related general ledger account. the related general ledger account is

often called a control account. the sum of the subsidiary account

balances should equal the balance in the control account.

• coding is a method of systematically assigning numbers or letters

to data items to help classify and organize them. there are many types of

codes, including sequence codes, block codes, and group codes

• with sequence codes, items such as checks or invoices are

numbered consecutively to ensure no gaps in the sequence. the

numbering helps ensure that all items are accounted for and that there are

no duplicate numbers (which would suggest errors or fraud).

• the chart of accounts is a list of all general ledger accounts an

organization uses. group coding is often used for these numbers.

• in manual systems and some accounting packages, the first place

that transactions are entered is the journal.

• a general journal is used to record non-routine transactions, such as

loan payments; summaries of routine transactions; adjusting entries; and

closing entries.

• a special journal is used to record routine transactions. the most

common special journals are cash receipts, cash disbursements, credit

sales, and credit purchases.

• an audit trail exists when there is sufficient documentation to allow

the tracing of a transaction from beginning to end or from the end back to

the beginning. the inclusion of posting references and document numbers

enable the tracing of transactions through the journals and ledgers and

therefore facilitate the audit trail.

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• when routine transactions occur, they are initially recorded in special

journals (e.g., cash receipts, cash disbursements, credit sales, credit

purchases). when non-routine transactions occur, they are recorded in the

general journal.

• Periodically, the transactions in the special journal are totaled, and a

summary entry is made in the general journal. The individual line items

in the special journal are posted to the subsidiary ledger accounts, and the

items in the general journal are posted to the general ledger.

• Periodically, the balances in the general ledger control accounts are

compared to the sums of the balances in the related subsidiary accounts.

computer-based storage concepts

• following are some computer-based storage concepts that should

be understood:

– entity—something about which information is stored.

example: students are an entity in the university.

– attribute—characteristics of interest with respect to the

entity. a student’s gpa is an attribute of a student.

– field—the physical space where an attribute is stored.

– record—the set of attributes stored for a particular instance

of an entity, e.g., all the information stored about student john doe is john

doe’s record.

– data value—the intersection of the row and column, i.e., a

particular field for a particular record.

– file—a group of related records.

– master file—a file that stores cumulative information about

an organization’s entities. conceptually similar to a ledger in that (1) the

file is permanent; (2) it exists across fiscal periods; and (3) changes are

made to the file to reflect effects of new transactions.

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– transaction file—a file that contains records of individual

transactions (events) during a fiscal period. similar to a journal in that the

files are temporary and maintained for one period.

– database—a set of inter-related, centrally coordinated files.

data processing

• once data about a business activity has been collected and entered

into a system, it must be processed.

• there are four different types of file processing:

– updating data to record the occurrence of an event, the

resources affected by the event, and the agents who participated, e.g.,

recording a sale to a customer.

– changing data, e.g., a customer address.

– adding data, e.g., a new customer.

– deleting data, e.g., removing an old customer that has not

purchased anything in 5 years.

information output

• the final step in the information process is information output.

• this output can be in the form of:

– documents--records of transactions or other company data,

such as paychecks or purchase orders. documents generated at the end of

the transaction processing activities are known as operational documents

(as opposed to source documents). they can be printed or stored as

electronic images.

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– reports--used by employees to control operational activities

and by managers to make decisions and design strategies. they may be

produced on a regular basis, on an exception basis, or on demand.

organizations should periodically reassess whether each report is needed.

– queries--user requests for specific pieces of information.

they may be requested periodically or one time and can be displayed on

the monitor (soft copy) or on paper (hard copy).

• Output can serve a variety of purposes:

– Financial statements can be provided to both external and

internal parties.

– Some outputs are specifically for internal use:

• For planning purposes, such as budgets and sales

forecasts.

• For management of day-to-day operations, e.g.,

delivery schedules.

• For control purposes, such as performance reports.

• For evaluation purposes, such as employee error rates.

• With managerial reports, you get what you measure. If you’re not

very careful about what you measure, there can be dysfunctional results,

such as managers foregoing needed equipment maintenance to stay

within a budget.

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Chapter 3

European Gaza Hospital GENERAL INFORMATION

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European Gaza Hospital

The hospital started as a grant from European Community (EC) to the Palestinians people late first intifada ,since no one had legal authority ,UN was funded by the EC to build the hospital.

The work has started in1993 and done in1996, and the completion stage was:-the hospital buildings 95%-equipment 60%

Since the Palestinian territory has arrived as a legal authority, negotiations started with EC and UN to transfer the hospital ownership to ministry of health. The result was signing a document to transfer the hospital to MOH (ministry of health) but the funding must be by EC, and all this through an international team.On July 1991, the international teams start the mission with an local Arabic team, the mission done on Oct. 2000, and the work continued by the Arabic team.

The ministry of health set a general plan for the hospital to be:

Receivable hospital: can transfer special cases from the southern area and some from other areas.

Educational hospital: take the practical side for faculty of medicine – Alazhar university, and Palestine faculty –nursing .

Managerial hospital: to apply what succeed of managerial systems to the rest of hospitals

The hospital has faced a lot of difficulties during the intifada which cause less equipment and good human resources .However , the hospital did the job as planned .

The hospital structure:first : managerial and financial affairs:departments1. employees affairs

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2. Accounts department

The financial department is one of the most important departments that do a major and effective role to keep the job running.

The financial department has kept the level of performance that made it special in the previous years, and this done by applying the policies and decisions issued by MOH.

There are 13 employees working in the financial department, as the following: Chief financial officer his function is monitoring and following the financial transactions for the department and submit updates to the CEO.

Revenues division

cash revenuesits function is following the cash revenues .

non-cash revenues (accounts receivable)following patients’ accounts receivable, audit them, and make final calculations then submit them to the financial department in the ministry of finance.

financial collection divisionthey are responsible for collecting the accounts receivable.

Expenditures divisionreceiving the orders from the departments and pay how much they need.

lending division

Extra hours divisionreceive the applications of the extra hours from all departments, audit them, and compare them with the prepared schedule of the work

food divisionpreparing the documents of foods for the Patients and employees in a dally manner for all departments of the hospital , and make the breakfast, lunch, and dinner besides they make an account for quantities of food and payments vouture from the food stores .

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financial auditing divisionaudit all documents that have been prepared by financial division personnel .

3. Information Technology department it handle the management of information systems in the hospital and connect them together.It is consist of two divisions:A. Networks division, and

B. programming division.

4. patients services department

Patients services departmentpatients services department in European Gaza hospital is the first managerial department in the hospitals of ministry of health.It apply and protect the internal system and managerial policies the hospital working on.The working in the patients department is 100% computerized in all divisions, for each division a special program on computer that do all the job.

The department offers its services via these points:1-External clinics2-Emmergencies and accidents 3-medical records4-rays5-in and out6-other medical treatments7-social service

Chief department’s functionsManage the work of all previous pointsApplying and updating internal policies Developing all computerized programs

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The chief is considered as a source of information for the management and other centers.And the chief is a lawyer of the patients

5. Hospitality services department (entertainment) consist 5 branches: the kitchen of the hospitalLaundryWeavingCleanlinessCorrespondence

6.Archives department

It has many divisions :-medical archive

-managerial archive

-financial archive

department’s function

-saving all record and documents issued by the hospital and incoming records.

The department has 8 employees.

7. Foods and feeding department making food for patients, visitors, and employees

8. managerial services department

second: medical divisionContains medical manager and medical departments

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16advisors and specialists are working in the medical division besides 154 doctors.

Departments:

1.training and education department

2.qoloon surgery department

3.speculum surgery department

4.blood vessel surgery department

5.ways surgery department

6.eyes surgery department

7.kids surgery department

8. doping and intensive care department

9. nose and ear surgery department

contains one advisor, one first specialist, and 3 specialists of nose, larynx and ear surgery

10. bulges department

11. public inside department the job is running in a perfect way and on a practical bases .

Impedimenta:

Less number of doctors12. heart department Contains two rooms ,each has 5 beds .

13. hearty surgery department

14. intensive hearty care department Contains one room ,it has 4 beds .it has been set up by reparation department

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15. blood diseases department

16. skinny diseases departmentHas been discovered 9050 cases of skinny disease during 2008

17. children department

18. nursery department

19. kids care department

20. emergencies department

21. kids receiving department

22. pathology receiving departmentPathology department has been opened in 2001 and it is an important and effective department.23. natural treatment department

24. general surgery department

25. bones surgery departmentContains 3 consultants, 4 registered , 1 work as recorder, 3 resident doctors.

the external clinic

for bones there is an external clinic 5 days a week

emergency department

24/7 is opening

Operations department

There is a list of operations, 4 operations a week besides a list of injuries and brokenness

26. External clinic department

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Third: nursing divisionNursing servicesGeneral goals:First:Offering good nursing services for the citizens, visitors, and develop the health serviceSecond: managerial and technical supervising on the nursing personnelThird:Supervising the nursing services and develop it

Fourth: pharmaceutics divisionThe ministry of health has determined in 2009 the managerial structure of pharmaceutics division in the hospital , it is followed the manager of the hospital , and it is consist of 4 departmentsFifth: rays division

Sixth: laboratory division

Seventh: public relations

Eighth :engineering and reparation department

Ninth: continuous education committee

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Chapter 4

Research Methodology

Method of study:The researcher used the analytical and descriptive approach that attempts to describe and evaluate the "accounting information system in the

European Gaza Hospital ".And descriptive analytical method tries to compares and explains and assesses the hope of reaching a meaningful generalizations over the stock of knowledge on the subject .The researcher used two main sources of information :

1 .Secondary sources: it turned a researcher in the treatment of the theoretical framework of the research to the secondary data sources,

36

which is in the books and references of Arab and foreign-related, journals and articles, reports, research and previous studies on the subject of study, research and reading in the various Internet sites .

2 .Primary sources: to address the analytical aspects of the research topic researcher resorted to the primary data collection through the questionnaire as the main tool for research, designed specifically for this purpose, and distributed on the audience.

Society and the study sampleThe population of the study is 40 , the sample is 30 The researcher using a random sample, were distributed 30 Questionnaire on the study sample was obtained 25 Questionnaire.

Tool of study:Questionnaire has been prepared on the "accounting information system in the European Gaza Hospital."Questionnaire study consists of two main sections, namely:The first part is a personal information for the public respondent(Gender - Age - Qualification - Specialization - years of experience)Section II: It is a questions of the study and the 30-paragraph.

Likert scale Has been used to measure the responses of respondents to the questionnaire according to the paragraphs of a table (1)

Table (1) measurement levels of likert scaleresponse No Sometimes Yesdegree 0 1 2

Researcher chose the class (0) to respond "no" and thus the relative weight in this case is zero%, which is commensurate with this response is better and give more accurate results given class (1)

Section 1Data analyses and test the hypotheses

Statistical description of the study sample according to the characteristics and personality traitsThe following is a sample of the study according to the characteristics and personality traits:

-Distribution of respondents by genderSeen from the table (2) That the largest proportion of the study sample members are male they have accounted for 73.9%, compared to only 26.1% are female.

Table (2) the GenderGender number percentage

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Male 17 73.9 Female 6 26.1

Total 23 100

-Distribution of respondents by ageShows a table (3) That the largest proportion of the sample members were aged 31 to 40 years they have accounted for 56%, while the percentage of those were aged between 22 to 30 years old 28%, and the percentage of the age of 41 to 50 years 12%, while the age of more than 50 years has accounted for 4%.

Table (3) Age -yearsAge number Percentage22- 30 7 2831- 40 14 5641- 50 3 12

<50 1 4Total 25 100

-Distribution of respondents according to educational qualificationShows a table (4) That the largest proportion of the study sample are members of the campaign a Bachelor degree they have accounted for 76%, and carried the diploma has accounted for 20%, the percentage of loaded Masters 4%, while the study sample did not include any of the campaign secondary school certificate or a doctorate

Table (4) educational qualificationEducational qualification number percentage

High school - -diploma 5 20bachelor 19 76master 1 4

doctoral - -total 25 100

-Distribution of respondents by specialtyShows a table (5) Greater percentage of their respective members of the study sample accounting with a percentage 52.2%, while the campaign of Business Administration was accounted for 26.1%, while the proportion of 21.7% have other specialties

Table (5) specialtyspecialty number percentageaccounting 12 52.2Business

administration 6 26.1

Banks and finance - -

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Others 5 21.7total 23 100

-Distribution of respondents by years of experienceShows a table (6) That the largest proportion of the sample members range from their experience of 6 to 9 years they have accounted for 36%, followed by those over 10 years’ experience they have accounted for 32%, while the range of experience between 3 to 5 has accounted for 20 %, while the experience was less than 3 years, it accounted for 12%.

Table (6) years of experienceYears of

experience number percentageLess than 3 years 3 12

3-5 5 206-9 9 3610< 8 32

total 25 100

Test hypotheses of the study :1 .Were found percentages and frequencies, arithmetic mean and

arithmetic mean of the relative, and used it mainly for the purpose of knowledge categories of variable repeated According to a researcher in the description of the study sample as well as for each domain .

2 .Sign Test to see if the average degree of response had reached a degree of neutrality, namely 2 or not .

To test the hypothesis using the test signal, for example to see if the average of (intermediate) degree is equal to the value of a particular answer, in the case of ordinal data or data that do not follow normal distribution. In this case, the following statistical hypothesis test:

Null hypothesis :Test that the average degree of answer equal to 1 is the degree of neutrality according to the Likert scale used .Alternative hypothesis :

The average score of answer is not equal to 1 If the Sig. (P-value) greater than the significance level (according to the results of the program SPSS) it cannot reject the hypothesis zero and in this case the average views of respondents about the phenomenon under study does not differ substantially from the degree of neutrality, a 1, If the Sig . (P-value) less than the significance level are rejected null hypothesis and accept the alternative hypothesis that the average views of the sample

39

differs substantially from the degree of neutrality, in this case can determine if the average answer is more or less substantially on the degree of neutrality. Through the value of the test is positive if the reference implies that the arithmetic average of the answer over the degree of neutrality and vice versa.

The accounting information system used in the hospital

Table (7)Shows the frequencies and percentages and values of the test signal and

the level of moral

No. Item

Percentage

Mea

n

Mat

eria

lity

Mor

ale

leve

l

Yes Sometimes No

1. Available the necessary documents when supply and expense 88 12 - 1.88 94 0.000

40

2. Available the necessary documents in time. 52 40 8 1.44 72 0.007

3. There is a duplication in the process of the flow of documents 24 40 36 0.88 44 0.607

4. Documents contain accurate and comprehensive information. 60 32 8 1.52 76 0.002

5.The exchange of accounting

information in accordance with the structure in both directions

40 40 20 1.20 60 0.302

6.Up the necessary accounting

information for people with the relationship in time.

52 48 - 1.52 76 0.000

7. There is a clear cycle of documentary. 52 48 - 1.52 76 0.000

8.

Accounting systems provide information to decision makers in the

hospital, information necessary for the actions and conditions of users in the

hospital.

40 56 4 1.36 68 0.012

9.There might appear Consequent

problems of lack of access to timely information to decision makers.

66.7 25 8.3 1.58 79 0.001

10. Accounting information is synonymous with trust. 64 32 4 1.60 80 0.000

11. There isa credible accounting information. 80 16 4 1.76 88 0.000

12. The accounting information is Characterized by convenience 76 20 4 1.72 86 0.000

13.The management is Concerned with the

quality of outputs of accounting system.

56 32 12 1.44 72 0.013

14.Are relying on the outputs of the

accounting system in the planning and decision-making strategy

56 28 16 1.40 70 0.031

15.The information provided by the

accounting reports helped directly in the development of control procedures

and internal control

60 32 8 1.52 76 0.002

16. Use accounting information to the hospital in the process of control. 68 20 12 1.56 78 0.003

17. The existence of effective and accurate methods of control 52 40 8 1.44 72 0.007

18. There is more than a regulatory approach to have. 29.2 62.5 8.3 1.21 60.5 0.180

19. Regulatory system help you to produce accurate and appropriate information 40 48 12 1.28 64 0.092

20. There is an internal audit of the accounting system and its outputs. 60 36 4 1.56 78 0.001

21. There is an external audit of the accounting system and its outputs 68 32 - 1.68 84 0.000

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22. Accounting programs are available at the hospital. 60 32 8 1.52 76 0.002

23.These programs were designed internally (by employees of the

hospital).56 40 4 1.52 76 0.001

24. Can rely on these programs in the preparation of reports 72 28 - 1.72 86 0.000

25. These programs have a high degree of efficiency 44 48 8 1.36 68 0.022

26. Do these programs help to reduce the cost, time and effort. 72 20 8 1.64 82 0.000

27. And a skilled workers with these programs

72 20 8 1.64 82 0.000

Total 1.50 75 0.000α= 0.05Table (7) Can be drawn as follows: 1. Arithmetic mean of the first paragraph is equal to 1.88 (total score of 2) i.e. the arithmetic average of the relative 94%, and the potential value (. Sig) is equal to 0.000 so is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.

2 .Arithmetic mean of the second paragraph, equal to 1.44 i.e. the arithmetic average of the relative 72%, and the potential value (. Sig) is equal to 0.007 so is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.

3 .Arithmetic mean of the third paragraph is equal to 0.88 i.e. the arithmetic average of the relative 44%, and the potential value (. Sig) is equal to 0.607 so is this paragraph is not statistically significant at the level of significance, which indicates that the average degree of response to this paragraph may lack the degree of neutrality is 1 and this means that there is opposition by members of the sample of this paragraph .

4 .Arithmetic mean of the fourth paragraph is equal to 1.52 means that the mean relative 76%, and the potential value (. Sig) is equal to 0.002 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph .

5 .Arithmetic mean of the fifth paragraph is equal to 1.20 means that the mean relative 60%, and the potential value (. Sig) is equal to 0.302 so this

42

paragraph is considered statistically significant at the level of significance, which means that there is opposition by members of the sample of this paragraph.6. The arithmetic average of the sixth paragraph is equal to 1.52 means that the mean relative 76%, and the potential value (. Sig) is equal to 0.000 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 7. The arithmetic average of paragraph 1.52 that is the arithmetic average of relative 76%, and the potential value (. Sig) is equal to 0.000 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.8. Arithmetic mean of the eighth paragraph is equal to 1.36 means that the mean relative 68%, and the potential value (. Sig) is equal to 0.012 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that There is approval by the respondents to this paragraph. 9. Arithmetic mean of the paragraph ninth equal to 1.58 i.e. the arithmetic average of the relative 79%, and the potential value (. Sig) is equal to 0.001 that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that There is approval by the respondents to this paragraph.

10. The arithmetic average of paragraph ten is equal to 1.60 i.e. the arithmetic average of the relative 80%, and the potential value (. Sig) is equal to 0.000 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.11. The arithmetic average of paragraph eleven equal to 1.76 i.e. the arithmetic average of the relative 88%, and the potential value (. Sig) is equal to 0.000 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 12. Arithmetic mean of the paragraph twelve is equal to 1.72 means that the mean relative 86%, and the potential value (. Sig) is equal to 0.000 for that is this paragraph statistically significant at the level of significance,

43

which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 13. Arithmetic mean of the paragraph thirteen equal to 1.44 means that the mean relative 72%, and the potential value (. Sig) is equal to 0.013 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 14. The arithmetic average of paragraph fourteen equal to 1.40 means that the mean relative 70%, and the potential value (. Sig) is equal to 0.031 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.15. Arithmetic mean of the paragraph fifteen equal to 1.52 means that the mean relative 76%, and the potential value (. Sig) is equal to 0.002 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 16. The arithmetic average of paragraph sixteen equal to 1.52 means that the mean relative 78%, and the potential value (. Sig) is equal to 0.003 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 17. Arithmetic mean of the paragraph seventeen equal to 1.44 means that the mean relative 72%, and the potential value (. Sig) is equal to 0.007 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.18. Arithmetic mean of the eighteenth paragraph 1.21 that is equal to the arithmetic average of relative 60.5%, and the potential value (. Sig) is equal to 0.180 of this paragraph that is not statistically significant at the level of significance, which means that there is opposition by members of the sample of this paragraph. 19. Arithmetic mean of the nineteenth paragraph 1.28 that is equal to the arithmetic average of 64% relative, and the potential value (. Sig) is equal to 0.092 so this paragraph is considered statistically significant at the level of significance, which means that there is opposition by members of the sample of this paragraph.

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20. Arithmetic mean of the paragraph twenty equal to 1.56 means that the mean relative 78%, and the potential value (. Sig) is equal to 0.001 that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 21. The arithmetic average of paragraph twenty-first equal to 1.68 means that the mean relative 84%, and the potential value (. Sig) is equal to 0.000 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 22. Arithmetic mean of the second paragraph twenty equal to 1.52 i.e. the arithmetic average of the relative 76%, and the potential value (. Sig) is equal to 0.002 so is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 23. The arithmetic mean of the third paragraph twenty equal to 1.52 means that the arithmetic average of relative 76%, and the potential value (. Sig) is equal to 0.001 that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.24. Arithmetic mean of the fourth paragraph twenty equal to 1.72 i.e. the arithmetic average of the relative 86%, and the potential value (. Sig) is equal to 0.000 so is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 25. Arithmetic mean of the fifth paragraph twenty equal to 1.36 ie the arithmetic average of the relative 68%, and the potential value (. Sig) is equal to 0.022 so is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 26. The arithmetic average of the sixth paragraph twenty equal to 1.64 i.e. the arithmetic average of the relative 82%, and the potential value (. Sig) is equal to 0.000 so is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph. 27. The arithmetic average of paragraph twenty-seventh equal to 1.64

45

means that the mean relative 82%, and the potential value (. Sig) is equal to 0.000 for that is this paragraph statistically significant at the level of significance, which indicates that the average degree of response to this paragraph has increased the degree of neutrality is 1 and this means that there is approval by the respondents to this paragraph.

- In general we can say that the mean relative to all the paragraphs of area equal to 75%, and the potential value (. Sig) is equal to 0.000 for that is the field of "information system of accounting used in the hospital," statistically significant at the level of significance, which means that there is approval by members of the sample the paragraphs of this area.

- Regarding the existence of accountants on the high efficiency, the results showed that the majority of the sample agree on the existence of Accountants with high efficiency, but with regard to the views of members of a sample study on the use of the hospital for an integrated accounting system, the respondents answered the approval of the hospital using the accounting system integrated.

No. Item

percentage

Yes No

28. Is there high qualified accountants 88 1229. Do you think that the hospital use an

integrated system 72 28

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Test the main hypotheses:The first hypothesisThere is a relationship between the effectiveness of the accounting information system and the regular flow of documents related to the process of income and expenses.

Table No. (8)Single analysis of variance for the answers of respondents between the effectiveness of accounting information system and the regular flow of

documents related to the process of income and expenditure

source Total squares Freedom degrees

Mean of squares (f) value Level of

significanceBetween groups 1.901 13 0.146 1.464 0.267

Inside groups 1.099 11 0.100Tatal variance 3.000 24

• accounting information system represents an average year for all the paragraphs of the questionnaire the regular flow of documents related to revenues and expenditures represent the average of phrases 1,3,4,7 Table No. (8) above the value of (f) the calculated (1.464) is smaller than the value extracted from the statistical tables of $ (2.755) at the level of significance (0.05) and degrees of freedom (13 and 11), which requires acceptance of the hypothesis nihilism and rejection of the alternative hypothesis that provides a link between accounting information system and the regular flow of documents relating to revenue expenditure. And this result confirms the level of significance (f) of (0.267), where it is greater than (0.05) the approved level for this study.

The second assumptionThere is a relationship between the effectiveness of the accounting information and accounting information for decision makers in a timely manner.

Table No. (9)Single analysis of variance for the answers of respondents between the effectiveness of the accounting information and accounting information

for decision makers in a timely manner.


Mean of squares value ( f ) Level of


47


• Represent the accounting information for decision-makers at the appropriate time average terms 2,6,9Table No. (9) above the value of (f) the calculated (1.510) is smaller than the value extracted from the statistical tables of $ (2.755) at the level of significance (0.05) and degrees of freedom (13 and 11), which requires acceptance of the hypothesis nihilism and rejection of the alternative hypothesis that provides a relationship between the effectiveness of the accounting information and accounting information for decision makers in a timely manner. And this result confirms the level of significance (f) of (0.250), where it is greater than (0.05) the approved level for this study

The third hypothesisThere is a relationship between the effectiveness of the accounting information system and power system of internal control

Table No. (10)Single analysis of variance for the answers of the respondents no

relationship between the effectiveness of accounting information system and power system of internal control





• represent the average system power control phrases 15.16.17.18.19 Table No. (10) above the value of (f) the calculated (4.231) is greater than the value extracted from the statistical tables of $ (2.755) at the level of significance (0.05) and degrees of freedom (13 and 11), which requires rejection of the hypothesis of nihilism and accept the alternative hypothesis, which states that there is no relationship between the effectiveness of the accounting information system and power system of internal control. And this result confirms the level of significance (f) of (0.011), where it is less than (0.05) the approved level for this study.

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The fourth hypothesisThere is a relationship between the effectiveness of the accounting information system accounting programs, and the presence of a high degree of efficiency to meet the needs and nature of work

Table No. (11)There is a relationship between the effectiveness of the accounting

information system accounting programs, and the presence of a high degree of efficiency to meet the needs and nature of work.





• represent and programs are held accountable for a high degree of efficiency an average of phrases 22,23,24,25,26 Table No. (11) above the value of (f) the calculated (2.445) is less than the value extracted from the statistical tables of $ (2.722) at the level of significance (0.05) and degrees of freedom (13 and 11), which requires acceptance of the hypothesis nihilism and rejection of the alternative hypothesis, which states the existence of a relationship between the effectiveness of the accounting information system and the existence of accounting programs on the high degree of efficiency to meet the needs and nature of work. And this result confirms the level of significance (f) of (0.073), where it is greater than (0.05) the approved level for this study

Results:Accounting Information system (AIS) is vital to all organizations, including European Gaza hospital. The study has shown that 88% of audience say yes for the availability of the necessary documents when supply and expense, 52% yes for the availability of the necessary documents in time, which means there are a good focus on the availability of the documents in a continually manner. There are 36% say there isn't duplication in the process of the flow of documents, that tells us how good the separation of duties in the hospital. We asked if there are high qualified accountants , 88% say yes, accounting programs are available at the hospital, these programs were designed internally, can rely on these programs in the preparation of reports, these programs have a high degree of efficiency, these programs help to reduce the cost, time, and effort, and if there are skilled workers with these programs, most of them say yes , and that lead us to our conclusion that European Gaza hospital has used accounting information system in a good way.

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Recommendations Finally, we recommend that , first: should be a segregation of duties to avoid duplication of documents. Second: must be more training courses for the employees. Third: must update the accounting programs so the errors will be less than before. Fourth : the hospital must have more supervision from the government, as it appears in the questioner.

Bibliography1. zulkarnain muhamad sori, american journal of scientific research, issn 1450-223x issue 4 (2009), accounting information systems (ais) and knowledge management: a case study. 2. leslie kren, university of wisconsin – milwaukee milwaukee, wi 53201, the role of accounting information in organizational control: the state of the art. 3. h. sajady, m. dastgir, h. hashem nejad, international journal of information science and technology, evaluation of the effectiveness of accounting information systems. 4. zulkarnain muhamadsori, 2009), entitled "accounting information systems (ais) and knowledge management: a case study. 5. h. sajady., m. dastgir., h. hashem nejad. 2008), " evaluation of the effectiveness of accounting information system. 6. study (hong jiang xu, 1996), entitled " critical success factors for accounting information systems data quality. 7. hicks, 1986. 8. romney book, 2006. 9. boockholdt, 1991.

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10. robinson, 1986. 11. http://www.foundationcoalition.org. 12. meigs book , 1981,p1. 13. wild book, 2005, p4. 14. jones book , 2006. 15. hurt book , 2008. 16. romneybook , 2006. 17. financial accounting standard board, 2002, p31-32. 18. hicks and leininger, 1986, p3. 19. hicks and leininger, 1986, p4. 20. www.egh.gov.ps.

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في استبيان أرائكم على للتعرف" المحاسبي المعلومات نظام " تقييم

األوروبي غزة مستشفى فيThis is a questioner to know your opinions about

‘’Accounting Information System in Your Organization’’So we can evaluate it

First: general information :العامة البيانات أوال

1-................................................ : ( اختياري ( Your Name (optional)االسم

الوظيفي : .................................................-2 Your Functional Name المسمى :Your Age العمر :-3

From 22-30 year From 30-40 yearمن 30-40من 30-22سنة

From 41-50 year Older than 50 yearمن من 50أكبر سنة 50-41سنة

: الجنس :-4Sex

Male Femaleأنثى ذكر

العلمية -5 : You have :المؤهالتبكالوريوس دبلوم عامة ثانوية

Bachelor degree Diploma degree High schoolدكتوراه ماجستير

Doctorate degree Master degree : Specialty : التخصص-6

أعمال إدارة محاسبةBusiness Administration Accounting ومصرفية مالية علوم

Banking and financial sciences

Other ……………………… أخرى......................

الخبرة -7 : Years of Experienceسنوات

من من 3اقل سنوات 5إلى 3سنوات From 3-5 years Less than 3 years

فوق 10سنوات 9إلى 6من فما سنوات More than 9 years from 6-9 years

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في ثانيا : المستخدم المحاسبي المعلومات بنظام خاص : المستشفى

Second: Related to the AIS used in the hospital

األسئلةQuestions

احياناsometimes

1والصرف التوريد عند الالزمة المستندات تتوفر

The documents needed are available when spend & export

المناسب 2 الوقت في الالزمة المستندات تتوفرThe documents needed are available in time

المستندات 3 تدفق عملية في ازدواجية وجودThere is a duplicate in process of documents flow

وشاملة 4 دقيقة معلومات على المستندات تحتويThe document have adequate information

5في التنظيمي للهيكل طبقا المحاسبية المعلومات تبادل يتم

االتجاهين كالAccounting information is being exchanged according to

organizational structure in both sides

6العالقة ذوي لألشخاص الالزمة المحاسبية المعلومات تصل

المناسب الوقت فيThe documents arrived in time into the appropriate people

واضحة 7 مستنديه دورة وجودThere is a clear documentation cycle

8

في القرارات لمتخذي المحاسبي المعلومات نظم توفروأوضاع تصرفات عن الالزمة المعلومات المستشفى

المستشفى مع المتعاملينAIS makes the information about status and conditions of

users available for decision makers

9الوقت في المعلومات وصول عدم على مشاكل يترتب

القرار متخذي لدى المناسبProblem appear when information is not reached in time

for decision makers

بالثقة 10 تتميز المحاسبية المعلوماتAccounting information is adequate

11بالمصداقية تتميز المحاسبية المعلومات

Accounting information is credible

بالمالئمة 12 المحاسبية المعلومات تتميزAccounting information is fittings

المحاسبي 13 النظام مخرجات بجودة اإلدارة تهتمThe management cares about the outputs of AIS

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14

التخطيط في المحاسبي النظام مخرجات على االعتماد يتماإلستراتيجية القرارات واتخاذ

AIS has been rely on in planning and making strategic decisions

15ساهمت المحاسبية التقارير توفرها التي المعلومات إن

الداخلي والضبط الرقابة إجراءات وضع في مباشرة بصورةThe information available by accounting documents have

helped in internal control procedures

16عملية في المستشفى لدى المحاسبية المعلومات تستخدم

الرقابةAccounting information is used in supervision process

ودقيقة 17 فعالة رقابية أساليب وجودThere are effective and adequate control manners

لديكم 18 رقابي أسلوب من أكثر وجودYou have more than one control manner

19دقيقة معلومات إنتاج على لديكم الرقابي النظام يساعد

ومالئمةThe controlling system that you have is helping produce

appropriate and adequate information

20ولمخرجاته المحاسبي للنظام داخلي تدقيق يوجد

There is an internal auditing for the accounting system and its outputs

21ولمخرجاته المحاسبي للنظام خارجي تدقيق يوجد

There is an external auditing for the accounting system and it outputs

المستشفى 22 لدى محاسبية برامج تتوفرThe hospital has accounting programs

23يعملون ( موظفين بواسطة داخليا البرامج هذه تصميم تم

بالمستشفى)These programs has been designed by employees working

at the hospital

التقارير 24 إعداد في البرامج هذه على االعتماد يمكنYou can depend on these programs for making reports

الكفاءة 25 من عالية درجة البرامج هذه تمتلكThese programs have high degree of efficiencies

26والوقت التكلفة تخفيض على البرامج هذه تساعد هل

والجهدAre these programs help reducing cost and time

27البرامج هذه مع يتعاملون مهرة أشخاص وجود

The people who dealing with these programs are very professionals

عالية- : 28 كفاءة على محاسبين يوجد Are there accountants have highهل

qualifications?

نعم ال Yes No

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29................... ؟- عددهم كم نعم اإلجابة كانت If the answer is yes, how many are. إذاthey ?

30: متكامل- نظام تستخدم المستشفى أن تعتقد Do you think the hospital use anهلintegral system ?

نعم ال Yes No

Thank you for your cooperation..

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