The implementation of AIS and financial performance: empirical study in selected Jordanians banking institutions

Abstract

This article presents a reflection on the role of current Accounting Information Systems on financial performance in Jordanian banking sector. The study is based on primary data collected through a structured questionnaire. The data were analyzed using Multipleregression analysis. The results indicated a significant impact of (SVQ) Service Quality, (IFQ) Information Quality, and (SYQ) System Quality on financial performance. Whilst showed no significant effect of (DQ) Data Quality on financial performance. The effectiveness of the accounting information system also improves the financial performance of banks. In light of the findings, this study suggests the management to establish better strategies that can ensure the effectiveness and efficacy of AIS. The findings would be valuable for academic researchers, managers and professional accounting to acquire a better vision of the AIS by testing the phenomenon in Jordan as a developing country This study is only conducted in Jordan as a developing country. Future research can be orientated to other national and cultural settings and compared with the results of this study.