أثر نظم المعلومات المحاسبية المحوسبة على تحسين تطبيق بطاقة الأداء المتوازن في البنوك الأردنية

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.