Evaluation of computerized accounting information systems effectiveness in the jordanian cmmercial banks

Abstract EN

This study aims at evaluating the effectiveness of computerized accounting information systems in the Jordanian commercial banks under the technological development through a set of standards that reflect the efficiency of these systems performance represented in quality, flexibility, simplicity, and reliability.

In order to realize the study objectives, a questionnaire has been designed and distributed by hand to financial managers and employees of financial departments in public management of nine Jordanian commercial banks listed in Amman Stock Exchange (ASE) for the year 2004, Forty-five questionnaires have been distributed, but only forty-two out of them have been approved for purposes of analysis and study.

It became evident from the results of the study that computerized accounting information systems in the Jordanian commercial banks are of a high level of quality and reliability, and a medium level of flexibility and simplicity.