The Effectiveness of Accounting Information Systems in Administrative Decision-Making in Commercial Banks (A Field Study of Commercial Banks in Al-Haraba Municipality)

Abstract

The study aimed to identify the effectiveness of accounting information systems in making administrative decisions in the commercial banks in Al-Haraba Municipality, which numbered (3) banks. To achieve the study's objective, the researcher designed a questionnaire consisting of (15) items to collect information from the study sample consisting of (31) individuals. Through collecting and analyzing the data and testing the hypotheses using the Statistical Package for the Social Sciences (SPSS) program, the research reached a set of results, the most important of which is that the commercial banks in Al-Haraba Municipality rely heavily on accounting information systems in making their administrative decisions. The researcher also recommends the continuous improvement of accounting information systems in the commercial banks in Al-Haraba Municipality so that they can keep pace with technological developments in the financial and accounting field, and use them more widely in making administrative decisions.