The Role of Knowledge Management in the Relationship between the Effectiveness of the Accounting Information System and the Competitive Advantage at Jordanian Public Shareholding Industrial Companies
Awn Metlib ALshbail

Abstract
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). Data analysis was conducted through SPSS software. The first hypothesis was tested using the simple regression analysis, whereas the second hypothesis was tested using the hierarchical regression analysis. The study found that there is a statistically significant effect of the accounting information system in achieving the competitive advantage of Jordanian public shareholding industrial companies It also showed that knowledge management plays a large and important role in the relationship between the effectiveness of the accounting information system and improving the competitive advantage in Jordanian public shareholding industrial companies. Based on the results of this study, the researchers recommend that public shareholding industrial companies pay more attention to knowledge management in general and the human element in particular, by keeping up with the key developments in knowledge management and its implementation in order to maintain and improve the competitive advantage that these companies seek to achieve, The researchers also recommend applying this study in another environment, whether Arab or international, as this study was applied in the Jordanian environment, and comparing the results of these studies with the present study.

Full Text: PDF