The purpose of this empirical study is to determine how Jordan's internal control system affects the efficiency of accounting information systems (AIS) services and client satisfaction. The study's goal is to shed light on how important a robust internal control system is for increasing customer satisfaction with AIS services. A quantitative research methodology is used to collect data from a survey of 265 representative customers of Jordanian enterprises (Commercial BANKS). Data is analyzed using second generation analysis technic (SmartPLS) software. In the context of AIS, the findings emphasize the significance of the internal control system in bolstering the link between service quality and customer satisfaction. The research advances our understanding of AIS and has significant ramifications for companies seeking to improve customer satisfaction and service quality. The researcher also offered suggestions for further research.

The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questionnaire which is distributed among 161 out of 303 population of employees of the Agency (Dinas) in the Government of South Sumatra Province, Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The result shows that internal control system and human resource competence positively influenced on the information quality of local government financial statement. Internal control system and human resource competence also influence positively on financial accountability both directly and indirectly mediated by the information quality of local government financial statement. Moreover, the information quality of local government financial statement directly and positively influence the financial accountability. The re-sults of this study can be beneficial for the government as input and material considerations in determining policies specifically related to improve the quality of information on government financial statements and financial accountability.

The purpose of this research is to empirically examine the factors that influence effectiveness of supply chain management by investigating the role of the variables of the customer relationship management, human resource competence, and the organization’s internal control system. The research method used is explanatory research and the type of research is verification. The research instrument was tested through the validity and reliability of the data. Furthermore, inferential data analysis using SEM-PLS statistics. The results found that the factors that affect the effectiveness of supply chain management were customer relationship management, competence of human resources affects the effectiveness of supply chain management, and internal control system. The results are useful for providing and utilizing various forms and means of communication and for managing the customer relationship, developing human resources, and updating control systems continuously in public organizations.

The paper examined the influence of internal control systems on financial performance of Nigeria’s construction firms. It utilized ridge regression to analyze data from a self-administered questionnaire administered to 305 employees at a company. Internal control had a strong positive impact on financial performance, as evidenced by an R2 of 82.92 percent. In the majority of cases, internal control had positive and statistically significant effects and correlations with financial performance. The positive effects of the control environment and risk assessment were statistically insignificant. It suggests upgrading the control system; the control system must be present and functional.

The study aimed to evaluate how cloud technology implementation would affect Jordanian industrial businesses' financial statements' integrity across a range of variables (financial condition, income, cash flow, owners' equity). The investigation involved employees from financial and internal audit departments, including various job titles. A random sample of 150 questionnaires was distributed among the study population, with a 96% response rate (145 retrieved). Respondents were scored using a Likert five-point scale on the 44-paragraph questionnaire. To accomplish its goals, the study used a descriptive-analytical methodology and statistical techniques such as path analysis (using AMOS) and simple linear regression analysis (using SPSS). According to the study, the implementation of cloud accounting has a statistically significant effect on the quality of financial statements by Dimension (statement of financial position, income statement, statement of cash flows, and list of equity), according to the study. Applying cloud accounting has a statistically significant effect on the internal control system, and the internal control system has a statistically significant impact on the accuracy of financial statements. Furthermore, cloud accounting has a statistically significant impact on the quality of financial statements in Jordanian industrial companies through the internal control system as an intermediate variable. The study made several recommendations in light of the earlier findings, the most significant of which are: determining the internal control system's current state both before and after cloud accounting was implemented; creating and executing a robust internal control system compliant with international accounting standards; and assessing the suitability of cloud accounting solutions through thorough evaluations. The report also emphasized how crucial it is to set up ongoing audit and internal control systems to evaluate how well the internal control and cloud accounting systems are working together.

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.