The impact of information systems disclosures as a part of structural capital on banks’ profitably: a case study of Islamic banks in Jordan

Abstract

Aim: This study aimed to show the impact of intellectual capital disclosures related to information systems (IS) on profitability of Islamic banks in Jordan for the years (2013-2017).Background: Accounting information systems spreading widely because of the speed and accuracy of these technologies in the completion of work. Thus, the study illustrates the impact of intellectual capital disclosures related to information systems (IS) on profitability.Methodology: To achieve study goals an analytic descriptive process was used depended on published data within annual financial reports to study society with sample size reached all Islamic banks in Jordan with (one sample T-Test) and (simple linear regression).Contribution: The study will be useful to under light the importance of intellectual capital disclosures in general and intellectual capital disclosures related to information systems (IS) and it is impact on profitability.Findings: The study is revealed that the most important outcome showed there is an impact of intellectual capital disclosure related to information systems (IS) as structural intellectual capital on profitability of Islamic banks in Jordan.Recommendations to Practitioners: The study recommended continuing and increase declaration about intellectual capital related to information systems.Recommendations to Researchers: The study recommended with necessity of doing extra studies about the same topic in different field(s).Impact to Society: Society will be recognized the importance of intellectual capital disclosures related to information systems (IS) and it is impact on profitability. Â