An Empirical Investigation on the Influence of Quality of Accounting Information System on Effective Performance of Jordanian Islamic Banks

Abstract

This study looked at how Jordanian Islamic Banks' efficient performance was impacted by the quality of AIS outputs (relevance, procedures and instructions, credibility, timeliness, and feedback value). This is a cross-sectional survey with a quantitative research approach. Managers and officials of the finance department at "Jordanian Islamic Banks" served as the responders, and a total of 150 valid questionnaires were obtained from them. PLS-SEM (PLS 4.0) was used to evaluate the data. It was discovered that the performance of Jordanian Islamic Banks is significantly and favorably impacted by the quality of AIS as well as AIS outputs, including Relevance, Procedures and instructions, Credibility, Timeliness, and Feedback Value. The researcher came to certain conclusions and made some suggestions for more investigation.