The role of Accounting Information Systems (A.I.S.) in rationalized Administrative Decision- making (field study) Jordanian banks

Abstract

The study aims to demonstrate the role of  Accounting Information Systems in rationalized Administrative Decision- making (field study). For this purpose, a case study has been applied on Jordanian banks i.e., the study problem is the lack to capture high development of the technology and necessity responding to the Accounting Information Systems for them. Since the existence of good Information Systems will produce unique Information that helps the management on decision-making processes. This research aims at identifying the role of  Accounting Information Systems in rationalized Administrative Decision making   (field study) ,applied on Jordanian banks i.e., (Jordan Islamic Bank, Islamic International Arab Bank, the Housing Bank for Trade and Finance).The total number of the employees constitutes the three banks, the study population. The questionnaires were distributed among a random sample of (250) employees, (210) questionnaires were retrieved, i.e. (88 %)   of the total number of questionnaires distributed. (205) were subjected to the statistical analysis, i.e. 97 % of the questionnaires retrieved .The researcher used the descriptive and analytical methodology, questionnaire has been designed for this purpose, and SPSS (version 19) has been used in the analysis. The main results are; the availability of the required properties in the accounting information that is reliable in the rationalization of administrative decision-making process. Accounting information is used by employees in the rationalization of administrative decision-making.  Accounting information systems play a major role in the rationalization of administrative decision-making, there is no difference in the attitudes of the respondents towards rationalization of administrative decision-making due to sex, marital status, age and qualification .There is a difference in the attitude of the respondents towards rationalization of administrative decision-making due to the variable experience. As result, the study concluded the following recommendations: Effective use of accounting information systems in the administrative decision-making, highlighting the role of information systems in the activation of accounting control procedures and settings ,the development of tools, hardware and software that used in the operation of the accounting system, expand the use of accounting information in the planning of marketing operations and formation of future sales ‘polices, increase attention to the accounting information that can help to make analytical comparisons and predictions for the future.

Keywords: Accounting Information Systems, Decision Making, Systems

Unique Article ID: EJAAFR-224

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