Haitham I.M ALmubaideen
The core purpose of this study is to investigate the effectiveness of accounting information system on open budgeting in industrial sector of Jordan. Basically, the study wants to provide a guidelinefor the industrial sector that if organizations are implementing or thinking about implementing anopen budgeting system in the organization then they must have a proper accounting information system. Population of study is employees of the different industrial sector organizations listed onAmman stock exchange. Study incorporates a sample of 119 employees working in accounts departments of organizations. Qualitative data is collected through questionnaires and empirical analysis found that accounting information system is significantly influential for open budgeting. Thus, organizations implementing open budgeting must focus on the efficiency of their accounting information systems.