Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Quality of Accounting Information Systems and Their Impact on Improving the Non-Financial Performance of Jordanian Islamic Banks

Author(s): Adel Mohammed Qatawneh, Ayman Bader

Current study aimed at examining the influence of quality of AIS outputs in improving non-financial performance of Jordanian Islamic banks, AIS outputs characteristics included (Relevance, Credibility, Procedures and instructions, Timelines, IT infrastructure and Feedback Value). In order to achieve aim, researcher adopted a quantitative approach utilizing a questionnaire. After application; (150) individuals within financial departments in Jordanian Islamic banks responded o he questionnaire; and analysis showed that the quality of AIS outputs plays a role in improving and defining non-financial performance. The influence mainly was attributed to credibility which appeared to be the most influential among all, followed by relevance and procedures and instruction in the 2nd and 3rd ranks respectively. Study recommended the necessity for Jordanian Islamic banks to prepare a strategic plan and implement it to develop electronic accounting information systems to achieve the continuity of the quality of that information and the principles of systems reliability in an integrated manner.

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