أثر نظم المعلومات المحاسبية المحوسبة على تحسين تطبيق بطاقة الأداء المتوازن في البنوك الأردنية
Other Title(s)
The impact of computerized accounting information systems on improving the application of balanced scorecard in Jordanian Banks
Joint Authors
السليحات، نمر
الرواد، محمود ذيب
Source
مجلة جامعة عمان العربية للبحوث : سلسلة البحوث الإدارية
Issue
Vol. 7, Issue 1 (30 Jun. 2022), pp.486-508, 23 p.
Publisher
Amman Arab University Deanship of Scientific Research and Graduate Studies
Publication Date
2022-06-30
Country of Publication
Jordan
No. of Pages
23
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aimed to identify the impact of computerized accounting information systems on improving the balanced scorecard in Jordanian banks, and to achieve the objective of the study, the descriptive analytical approach was followed, and the necessary data were collected using a questionnaire distributed in the study population of (16) Jordanian banks, and the number of sample individuals is (320)the study used the descriptive analytical approach to measure the study variables, as it relied on statistical methods such as descriptive statistics, standard deviation, as well as simple linear regression and other methods..
the results of the statistical analysis showed that there is a statistically significant impact of computerized accounting information systems with its dimensions (qualified individuals, software, equipment, procedures and databases) on improving the implementation of the balanced scorecard with its dimensions (financial, customers, internal processes, learning and growth) in Jordanian banks, as well as the presence of a statistically significant impact for the independent variable with its combined dimensions on each dimension of the balanced scorecard, in addition to no differences between the sample answers on improving the balanced scorecard with its dimensions (the financial dimension, clients, internal operations, learning and growth) in Jordanian banksattributedto bank type (commercial, Islamic).
based on the results of the study, it was recommended to increase the interest of banks in documenting the mechanisms followed in the path of financial transactions, paying attention to centralized control over access to financial systems, as well as increasing interest in security of information and financial data, and focusing on reducing the cost of banking products.
American Psychological Association (APA)
الرواد، محمود ذيب والسليحات، نمر. 2022. أثر نظم المعلومات المحاسبية المحوسبة على تحسين تطبيق بطاقة الأداء المتوازن في البنوك الأردنية. مجلة جامعة عمان العربية للبحوث : سلسلة البحوث الإدارية،مج. 7، ع. 1، ص ص. 486-508.
https://search.emarefa.net/detail/BIM-1419625
Modern Language Association (MLA)
الرواد، محمود ذيب والسليحات، نمر. أثر نظم المعلومات المحاسبية المحوسبة على تحسين تطبيق بطاقة الأداء المتوازن في البنوك الأردنية. مجلة جامعة عمان العربية للبحوث : سلسلة البحوث الإدارية مج. 7، ع. 1 (2022)، ص ص. 486-508.
https://search.emarefa.net/detail/BIM-1419625
American Medical Association (AMA)
الرواد، محمود ذيب والسليحات، نمر. أثر نظم المعلومات المحاسبية المحوسبة على تحسين تطبيق بطاقة الأداء المتوازن في البنوك الأردنية. مجلة جامعة عمان العربية للبحوث : سلسلة البحوث الإدارية. 2022. مج. 7، ع. 1، ص ص. 486-508.
https://search.emarefa.net/detail/BIM-1419625
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 507-508
Record ID
BIM-1419625