Show simple item record

dc.contributor.authorHamdan, Mohammad Naser Mousa
dc.contributor.supervisorDr Omar Khadeer Hussain
dc.contributor.supervisorProf. Elizabeth Chang
dc.date.accessioned2017-01-30T10:19:45Z
dc.date.available2017-01-30T10:19:45Z
dc.date.created2013-09-19T01:29:06Z
dc.date.issued2013
dc.identifier.urihttp://hdl.handle.net/20.500.11937/2276
dc.description.abstract

The continuous development of information technology in the modern word affects the performance of Accounting Information Systems (AIS) in Jordanian business organizations, including commercial banks, in many respects, including: its objectives, strategies, nature of work and instruments that achieve its objectives. Hence, the traditional AIS needs to be reviewed since it requires new instruments to determine, measure and present accounting information in order to adapt to the requirements of modern technology and competition factors.The problem of this study stems from the ignorance of some commercial banks in Jordan about the impact of AIS on the level of banks' success in performing their various banking business, indicating that AIS is not used efficiently and effectively. Also, the problem stems from the great interest in AIS from other commercial banks in Jordan, although they are unable to take full advantage of AIS and what it can offer. With the prominent presence and effective role that could be played by companies of systems, programs and communications in Jordan in formulating the level of service performance of banks in Jordan, ignorance of AIS on the part of these commercial banks would negatively impact on their market share and effective performance, bilaterally, jointly, and their competitive position.Despite the argument of many commercial banks in Jordan that AIS is an important aspect of their daily operations, there are still some factors that limit the effectiveness of AIS performance. Hence, various critical problems emerged for the commercial banks, which are the main problems addressed by this study. First, specific technology in any AIS field might prevent it from being effective; second, it may prevent the production of credible information for stakeholders; third, it will hinder any technical progress in its control operations. This would negatively affect bank's performance in terms of providing highly efficient, low-cost services, and decrease its competence and competitiveness both internally and externally.Considering the negative reflections discussed in the previous section, it is noted that the impact of Key Performance Indicators (KPIs) problems on AIS performance in the commercial banks in Jordan is a pressing and significant issue, especially in the KPIs field that enhances AIS performance. The problem that the researcher identifies to solve in this study is: What are the KPIs that will improve the accounting information systems' performance in the commercial banks in Jordan? This needs to address the question arising from the absence of a strategic vision in the literature to develop and improve the AIS professional performance in commercial banks in Jordan. Also, it highlights the importance of investigating the KPIs that lead to improving AIS performance in the commercial banks in Jordan.To improve AIS performance in commercial bank in Jordan, Balance Scorecard (BSC) as an integrated system of performance measures from the financial and non-financial perspectives, such as: financial, customers, internal business process, learning and growth, and internal control have been used. KPIs related to these perspectives were revealed and identified classified, and their relationships with, and their effects and influence on, the effectiveness of AIS performance in those banks, were examined. On the other hand, analyses were made for the all BSC-AIS elements and their effect on the performance of work strategies and tendencies by using Analytical Hierarchy Process (AHP) and Analytical Network Process (ANP). The researcher also tested BSC-AIS in the field part, on the society, with emphasis on basic performance improvement stimulants AIS-KPIs, through analysing the questionnaire's results, using the Statistical Package for Social Sciences (SPSS) programme. Then, analysed each element based on each of the five perspectives. A comparison was conducted between the analysis results of SPSS and analysis results of AHP/ANP, in order to get final KPIs to be adopted as a basic criterion to conduct the comparison between fact and the expected AIS future performance. Furthermore, the study suggests ten recommendations to be implemented by the commercial banks in Jordan in order to improve the performance of AIS.Finally, the study produced results that facilitate the establishment of a comprehensive AIS strategy intended to achieve, and maintain a competitive advantage, provide the attributes that produce comprehensive information for different stakeholders, improve and maintain the internal control systems. This study concluded that all of these elements together lead to the development and improvement of AIS performance in the commercial banks in Jordan, thereby improving AIS operational performance with different materiality determined by the relationship between the target elements and objectives.

dc.languageen
dc.publisherCurtin University
dc.titleImproving the performance of accounting information systems of commercial banks in Jordan by using the balanced scorecard approach
dc.typeThesis
dcterms.educationLevelPh.D.
curtin.accessStatusOpen access
curtin.facultyCurtin Business School


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record