The Impact of Accounting Information Systems on the Banks Success: Evidence from Jordan

Abstract

Through the current study we aim to investigate the impact of accounting information systems (IAS) on banks success in Jordan. The researcher developed and distributed a structure questionnaire to the head offices of the surveyed banks. Hundred and thirty questionnaires were spread, the accepted number of questionnaires that for analysis was (112), with ratio (90 percent) of the distributed questionnaires. Correlations, multiple regressions were applied in order to answer for the study hypothesizes. The findings showed that accounting information systems, has a significantly affects on banks success. The researcher generate the following variables for measuring the accounting information systems as follow: inputs, processes, outputs, control, feedback, flexibility , Simplicity of use and reliability that could be classified in three groups as follow: information quality, involves(inputs, control and outputs ) system quality, involves  (Processes, Control and reliability ) and system usage that involves ( Flexibility , Simplicity of use) and how these variables affect on the banks success, Furthermore, the study suggested a number of recommendations to help bank managers in decision making process successfully which reflected on banks success.

Keywords: Accounting Information Systems, quality of accounting information, decision making process, Commercial Banks, Jordan.