The Impact of Information Technology on the Performance of Commercial Banks Through the Faithful Representation of Accounting Information System

Abstract

Purpose: The aim of this study is to investigate the impact of IT on banking performance through RF of AIT. Theoretical framework: Business companies and institutions strive to work in a shorter amount of time, which makes information technology an important and necessary way to reach their goals and develop their business day by day. It assumes that they have a positive and significant impact on performance. Methodology: Data on five major banks in the Kurdistan Region of Iraq has been gathered. An ARDL model for estimation has been used. Findings: It is revealing that both IT and RF jointly have a significant impact on performance in the short and long run by 97% and 109%, respectively. Research, Practical & Social implications: banks adopt IT in order to compete in the market and improve the skills of their employees through training on advanced IT and facilities. Originality: This study examined and identified the performance of commercial banks in the shed of AIS through RF. Beside of the impact of AIS; RF has a great role in performance and AIS as well.