Investigating the Impact of Accounting Information System on the Profitability of Jordanian Banks

Borhan Omar Ahmad Al-Dalaien, Bader Omar Ahmad Dalayeen


Accounting information system is a system which provides the vital information for planning, organizing, directing, leading and control on the activities of the organization. It helps the administrators to take strategic decisions in the organization. It is an integrated set of physical and human elements that work together in order to facilitate the completion of the operational functions. It is the process of collecting, analyzing and converting data into action. Every organization either small, medium or large organization, profit-making or a social service setup, a public or a private sector undertaking, a manufacturing or a service organization, a local or a global corporation has an accounting information system. The effectiveness of an organization depends upon how well the accounting information system performs its functions. Taking this into cognizance, the present research has been conducted to examine the impact of accounting information system on the profitability of selected commercial banks in Jordan. Data was collected through self administered questionnaires from 206 employees and analyzed with the application of linear regression.  The findings highlighted that there is a significant impact of accounting information system on the profitability of banks under study.

Keywords: accounting information system (AIS), profitability, Jordan, banks, regression.

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