أثر الخصائص النوعية لنظم المعلومات المحاسبية على جودة الخدمات المصرفية : دراسة ميدانية على المصارف العاملة في الأردن

الملخص EN

This study aimed to recognize the impact of the qualitative characteristics of accounting information (relevance, reliability, completeness, understandable, verifiable, and accessible) on the quality of banking services in working banks in Jordan.

To achieve the objective of the study, a questionnaire was designed and distributed to a sample consisted of 96 respondents representing employees and managers from different managerial levels.

The questionnaires were analyzed using (SPSS) and the study concluded that the qualitative characteristics of accounting information (relevance, reliability, completeness, understandable, verifiable, and accessible) increase the quality of banking services in working banks in Jordan.

The study recommended the banks should update its accounting information systems continuously to enhance the quality of its banking services.