Accounting Knowledge as One of the most important factors affecting the pricing of E-Banking Services – A field Study in Jordanian banks

Abstract

The study aimed to examine the effect of accounting knowledge on  pricing the E-banking services  through studying the accounting system , constituents and role of cost accounting in  pricing services. In addition, it aimed at identifying the role of accounting knowledge of  information technology risks ( the cost and loss of security and protection ) in pricing E-banking services. Furthermore, this study sought to identify  the most important difficulties facing  E-banking  service pricing's process.

The study found that accounting knowledge contributes highly to provide the appropriate data for making the decisions of E- banking service pricing in the Jordanian commercial banks through providing data pertaining to the cost of developing and operating E-services. It also showed that accounting knowledge of information technology risks affects  greatly the decisions of pricing taken by the Jordanian commercial banks through identifying the losses resulted by information technology risks as well as the cost of providing internal control standards. Jordanian commercial bank face obstacles linked to accounting system; these hinder  the pricing of  E- banking services on scientific bases.

Key words:  Accounting system, pricing E-services , commercial banks , Islamic banks