The Effect of Speed and Accuracy in Accounting Information Systems on Financial Statements Content in Jordanian Commercial Banks

摘要

Several studies have emphasized the importance of accounting information systems all over the world with different views. The aim of this study is to determine the effect of accuracy and speed of accounting information systems towards financial content among Jordanian commercial banks. A descriptive approach was employed to achieve the objectives of the study. Survey questionnaire was used to collect data from a selected sample of 13 banks. the sample was selected from top and middle Management levels as these levels represents the perfect group for making decision’s related to quality of financial reports and its Relationship with accounting information systems, 130 questioners were distributed with average 10 questioners for each bank and 126 questioners were got response. The results reveal that there is significant effect of accuracy and speed of accounting information systems in financial content among Jordanian commercial banks.