Evaluation of Computerized Accounting Information Systems Effectiveness in the Jordanian Commercial Banks
Received: 10/11/2004 Accepted: 19/5/2005
Muhammad Y.Rahahleh* & Walid Zakaria Siam**
|Assistant Professor, Head of Accounting Department, Faculty of Economics & Administrative Sciences Al |* |
|al-Bayt University. | |
|Assistant Professor, Vice-Dean of Faculty, Faculty of Economics & Administrative Sciences, The |** |
|Hashemite University | |
Introduction:
In the last decade, the world has witnessed wide economic and technological changes that affected the world economy including accounting. Such changes resulted in the overlapping of various scientific fields, and knowledge and the interconnection of their objectives and purposes in a manner that serves different economic businesses and entities. Accounting was not in isolation from these developments. The broad use of information technology in the profession of accounting has placed it before a challenge that required a search for sufficient means to effectively cope with the new changes and to find new methods to improve the quality of local accounting services and to keep its level competitive with the imported accounting services.
Whereas information technology has caused rapid and significant changes in the contemporary business environment, the banking sector is required to be more responsive to such changes because competition is very aggressive between banking sector elements, whether at the local or the international level. Thus, the banking sector should broadly expand in developing its information systems of various forms, particularly its accounting information systems. This will telpit to keep in line...